What is subject to VAT at the reduced rate?
Food and drink for human consumption*
Live animals, animal feeding stuffs
Pharmaceutical products
Certain safety equipment
Books, newspapers and other printed matter*
Shows, exhibitions, cultural facilities, etc.*
Private dwellings
Agricultural goods and services
Hotels, holiday accommodation*
Sporting facilities*
Other services
Housing
Non-residential immovable goods
Concrete works
Energy products and supplies
Photographic and related supplies
Hiring for short periods
Certain repairs and services
Miscellaneous services
Plants and bulbs
Works of art
Antiques
Literary manuscripts