- A 9% value added tax (VAT) rate applying to certain activities in the hospitality and tourism sector to continue to 28 February 2023.
- VAT on the supply of newspapers (including digital editions), defibrillators, nicotine and hormone replacement therapies and certain period products to be reduced to 0%.
- The flat-rate addition for farmers (which compensates non-VAT registered farmers for irrecoverable VAT on their input costs) to decrease from 5.5% to 5% from January 2023.
Source: KPMG