General Rate – now 16% to rise to 18% in July 2010

The 4% rate – to be kept at 4% in July 2010
This is applied to items considered to be of basic need. It includes basic bread, frozen dough, eggs, cheese, milk, beans and fruit and vegetables.
Books, magazines and newspapers.
School material with the exception of electronic items.
Medicines for human use.
Vehicles for the disabled, wheel chairs and collective transport for the disabled.
Prosthesis and implants.
Official protection housing.

The 7% rate – to increase to 8% in July 2010
Foodstuffs in general, with the exception of those in the 4% band, soft drinks.
Animals destined for human consumption or breeding.
Items used in agricultural, farming and forestry activities, such as seeds and fertilisers.
Contact lenses and glasses.
Disabled lifts and items for the diagnosis of illnesses.
Health assistance services, social services, and dental work.
Imported artworks and antiques.
Hairdressing.
The handing over of housing, including garages and annexes.
House construction (between promoter and contractor).
Services supplied by artists and technicians.
Sports, cultural and recreational services, exhibitions and fairs.
Funeral services.
Hotel and restaurants, cleaning of streets and public gardens.
Rubbish collection.
Transport of passengers and motorway tolls.

The General Rate – now 16% to rise to 18% in July 2010
All other products, including alcoholic drinks, tobacco, animals used in bullfighting, agricultural machinery.
CD’s.
Devices for the diagnosis and monitoring of pregnancy.
Television and radio services.

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