The 5% rate has been in place since 15 July 2020, and applies to most supplies made by cafes, restaurants, pubs, hotels, members clubs, caravans parks, tourist attractions such as zoos and many others. It excludes alcoholic drinks.
This 5% rate will increase to 12.5% on 1 October 2021. The 12.5% rate will subsequently rise to the standard 20% rate on 1 April 2022.
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