Budget 2012: VAT and excise
The main VAT and excise changes in Budget 2012
* 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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