Budget 2012: VAT and excise

The main VAT and excise changes in Budget 2012

6th December, 2011

* Increase in standard VAT rate from 21 per cent to 23 per cent from 1st January 2012.

* VAT rate on district heating reduced from 21 per cent to 13.5 per cent.

* Admissions to open farms to apply at the 9 per cent reduced rate

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