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As mentioned earlier – the standard rate of VAT was temporarily cut from 23% to 21% from September 1st 2020 until the end of February 2021.
This will affect VAT on many items such as motor vehicles, adult clothing, electrical goods, petrol, diesel, alcohol, tobacco, most household goods, non-basic foodstuffs, many professional services and telecommunications.
Retailers can decide whether or not they are going to pass on the VAT cut to customers.