Zdroje pro důchodovou reformu
 08  VAT Rates of Czech Republic and United Kingdom




http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf
VAT Rates taxud.c.1(2011)39295 - EN
Applied in the Member States of the European Union
0 = zero rate (exemption with refund of tax paid at preceding stage)
ex = exemption
  Czech United
Situation at 1st January 2011 Republic Kingdom
  % DPH % DPH
1. Foodstuffs 10 0
1.  10 20
2. Water supplies 10 0
3. Pharmaceutical products 10 0
3.  10 20
4. Medical equipment for disabled persons 10 0
4. Children’s car seats 10 5
5. Transport of passengers (+see n° VI) 10 0
5. 0 0
6. Books  10 0
6. Books on other physical means of support 20 20
6. UK: zero rate for supplies of talking books for the blind and handicapped but only when supplied to charities 20 0
6. Newspapers 10 0
6. Periodicals 10 0
7. Admission to cultural services (shows, cinema, theatre)  10 20
7. Admission to amusement parks 10 20
8. Pay TV/ cable TV  20 20
8. CZ and SK: public radio and TV broadcasting, excluding those of a commercial nature, are exempt;  ex  
8. TV licence ex ex
8. CZ and SK: public radio and TV broadcasting, excluding those of a commercial nature, are exempt;  20  
9. Writers, composers, ... 10 20
10. Social housing 10 20
10.   5
10.   0
10a Renovation and repairing of private dwellings (*) 10 5
    UK: For the Isle of Man only     
10b Window cleaning and cleaning in private households 10 20
11. Agricultural inputs 10 20
11. 20 20
12. Hotel accommodation 10 20
12a Restaurant and catering services 20 20
13. Admission to sporting events 10 20
14. Use of sporting facilities 10 20
  10 17,5
15. Social services ex ex
15. 10  
16. Supplies by undertakers and cremation services 10 ex
17. Medical and dental care  ex ex
  10  
18. Collection of domestic waste and street cleaning 20 0
18. CZ: Cleaning and draining of waste water 10 20
19. Minor repairing (including mending and alteration) of:     
19. Bicycles 20 20
19. Shoes and leather goods 20 20
19. Clothing and household linen 20 20
20. Domestic care services 10 20
21. Hairdressing 20 20


Copyright  13.02.2011 Ing. Milan Čondák  www.condak.net