As of 1 December, the reduced VAT rate for home food deliveries enters into force. The indirect levy will be 9% instead of the 20% that applies to most goods and services in the country,
This is yet another tax relief for the restaurant industry during the year because of the Covid-19 crisis.
There is a lower VAT rate for a number of other businesses – for example, gyms, but they are currently closed. Lower is the rate on paper products and children's diapers and purees.