ANNEX

'ANNEX H LIST OF SUPPLIES OF GOODS AND SERVICES WHICH MAY BE SUBJECT TO REDUCED RATES OF VAT In transposing the categories below which refer to goods into national legislation, Member States may use the combined nomenclature to establish the precise coverage of the category concerned. Category Description 1 Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in preparation of foodstuffs; products normally intended to be used to supplement or substitute foodstuffs 2 Water supplies 3 Pharmaceutical products of a kind normally used for health care, prevention of diseases and treatment for medical and veterinary purposes, including products used for contraception and sanitary protection 4 Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods, and children's car seats 5 Transport of passengers and their accompanying luggage 6 Supply, including on loan by libraries, of books (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript, maps and hydrographic or similar charts), newspapers and periodicals, other than material wholly or substantially devoted to advertising matter 7 Admissions to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities Reception of broadcasting services 8 Services supplied by or royalties due to writers, composers and performing artists 9 Supply, construction, renovation and alteration of housing provided as part of a social policy 10 Supplies of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings 11 Accommodation provided by hotels and similar establishments including the provision of holiday accomodation and the letting of camping sites and caravan parks 12 Admission to sporting events 13 Use of sporting facilities 14 Supply of goods and services by organizations recognized as charities by Member States and engaged in welfare or social security work, insofar as these supplies are not exempt under Article 13 15 Services supplied by undertakers and cremation services, together with the supply of goods related thereto 16 Provision of medical and dental care as well as thermal treatment in so far as these services are not exempt under Article 13 17 Services supplied in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 4 (5)'

← (1) · All articles · anx_1__para →

Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.