Commentary

V16.940 Electronically supplied services: special scheme for non-EU businesses—changes to VAT rates

Part V16 Forms and other HMRC material

V16.940 Electronically supplied services: special scheme for non-EU businesses—changes to VAT rates

V16.940 Electronically supplied services: special scheme for non-EU businesses—changes to VAT rates

Information Sheet 11/08, November 2008

1 What is this Information Sheet about?

This information sheet tells you about changes to the VAT rates for Ireland and the UK. It also explains how to complete the declaration for the period 1 October to 31 December 2008. Ireland – increase from 21 per cent to 21.5 per cent with effect from 1 December 2008. UK – the standard rate of VAT goes down from 17.5 per cent to15 per cent for the period from 1 December 2008 until 31 December 2009. It

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