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Value added tax

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New VAT rates will come into force on 1 January 2013.  Instructions issued before 1 January 2013 contains old VAT rates. The new VAT rates are 24% (the general rate), 14% and 10% (the reduced rates). Further information in the bulletin Changes in VAT on 1 January 2013.


Glossary

Go to Glossary to look up important tax concepts and terminology.

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Basic guidance on this subject