{
  "metadata": {
    "source": "MyInvoiceTemplate",
    "title": "VAT / GST Standard Rates by Country (2026)",
    "canonicalUrl": "https://myinvoicetemplate.com/tools/vat-calculator/",
    "datasetUrl": "https://myinvoicetemplate.com/data/vat-rates-by-country-2026.json",
    "license": "CC BY 4.0",
    "licenseUrl": "https://creativecommons.org/licenses/by/4.0/",
    "lastVerified": "2026-06-12",
    "recordCount": 42,
    "methodology": "Standard VAT/GST rate per country from the cited official tax-authority source; null rate = no VAT in force or multi-slab system (see rateLabel/note). Not tax advice."
  },
  "countries": [
    {
      "country": "Australia",
      "taxName": "GST",
      "rate": 10,
      "rateLabel": "10%",
      "reduced": "0% GST-free (basic food, health, education, exports)",
      "source": {
        "name": "business.gov.au (Australian Government)",
        "url": "https://business.gov.au/registrations/register-for-taxes/register-for-goods-and-services-tax-gst"
      },
      "note": "GST 10% unchanged since 1 Jul 2000; reg threshold AUD 75,000. ATO site blocked WebFetch (403), so cited business.gov.au which states the 10%."
    },
    {
      "country": "Austria",
      "taxName": "VAT",
      "rate": 20,
      "rateLabel": "20%",
      "reduced": "13% / 10%",
      "source": {
        "name": "USP.gv.at (Austrian Business Service Portal, BMF)",
        "url": "https://www.usp.gv.at/en/themen/steuern-finanzen/umsatzsteuer-ueberblick/steuersaetze-und-steuerbefreiungen-der-umsatzsteuer.html"
      },
      "note": "Official page (updated 1 Jan 2026): 20% standard, 10%/13% reduced. Announced 5% food rate from 1 Jul 2026 not yet on this page; hygiene items exempt 2026."
    },
    {
      "country": "Bahrain",
      "taxName": "VAT",
      "rate": 10,
      "rateLabel": "10%",
      "reduced": "0% (zero-rated) and exempt on certain goods/services (see NBR)",
      "source": {
        "name": "Bahrain National Portal (bahrain.bh) / NBR",
        "url": "https://www.bahrain.bh/wps/portal/en/BNP/HomeNationalPortal/ContentDetailsPage/!ut/p/z0/lY9BT8JAEIX_ynpoogezQ6uAR5GEaoKgJgh7IdN2LCPtbOluG36-LfFA5ORxJu99-Z42eq2NYMs5eraCRXdvzHA7eL6HePwEsJzehfC2engfTuYDmM8i_UGiX7Q5D8WvyykMF_F4FI4m0WIV9RT-PhzMozapFU9Hr9eJVFuSADCxjVd-R2rPkme2DCDBXY0sKoQIAqipQE-Z8rbi1AWQN5x1SVXVLClXBTllv04A6uC25FS17Dr9U_-v3OWC_8o1joWcUyiZYmnJ-ZLEX3q2WDSkMMv6Hx7VdYv-pmuc43rz37W62s8-b83m6gcBLJvw/"
      },
      "note": "Standard 10% since 1 Jan 2022 (doubled from 5%; VAT introduced Jan 2019). Rate stated on the national portal VAT page."
    },
    {
      "country": "Belgium",
      "taxName": "VAT",
      "rate": 21,
      "rateLabel": "21%",
      "reduced": "12% / 6% / 0%",
      "source": {
        "name": "SPF Finances (finances.belgium.be)",
        "url": "https://finances.belgium.be/fr/entreprises/tva/assujettissement-tva/taux-et-calcul/taux-tva"
      },
      "note": "Official SPF Finances page: 21% standard, 12% intermediate, 6% reduced, 0% in some cases. Reduced rate on hotels/takeaway meals rises 6%->12% from 1 Mar 2026."
    },
    {
      "country": "Bulgaria",
      "taxName": "VAT",
      "rate": 20,
      "rateLabel": "20%",
      "reduced": "9% / 0%",
      "source": {
        "name": "EC Your Europe (official EU portal)",
        "url": "https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"
      },
      "note": "Standard 20%, reduced 9% (hotels, books, baby/hygiene goods - made permanent). 9% on restaurants/bread expired 1 Jan 2025. No change announced for 2026."
    },
    {
      "country": "Canada",
      "taxName": "GST/HST",
      "rate": 5,
      "rateLabel": "5% (federal GST)",
      "reduced": "HST 13% ON / 14% NS / 15% NB,NL,PEI; GST-only AB,BC,SK",
      "source": {
        "name": "Government of Prince Edward Island",
        "url": "https://www.princeedwardisland.ca/en/information/finance/harmonized-sales-tax-hst"
      },
      "note": "Federal GST 5% nationwide; HST provinces add provincial part (PEI page: 5% fed + 10% = 15%). NS cut to 14% on 1 Apr 2025. canada.ca blocked WebFetch (403)."
    },
    {
      "country": "Croatia",
      "taxName": "VAT",
      "rate": 25,
      "rateLabel": "25%",
      "reduced": "13% / 5% / 0%",
      "source": {
        "name": "Porezna uprava (Croatian Tax Administration)",
        "url": "https://porezna-uprava.gov.hr/en/value-added-tax-h-e-reinafter-vat-information-on-the-general-rules-rates-and-exemptions-registering-for-and-paying-vat-obtaining-a-refund/7313"
      },
      "note": "Tax Admin page states VAT rates 0%, 5%, 13%, 25% (Art. 38 VAT Act). Standard 25% (one of EU's highest). Rates unchanged for 2026; tax called PDV locally."
    },
    {
      "country": "Cyprus",
      "taxName": "VAT",
      "rate": 19,
      "rateLabel": "19%",
      "reduced": "9% / 5% / 3% / 0%",
      "source": {
        "name": "EC Your Europe (VAT rates table)",
        "url": "https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"
      },
      "note": "Standard 19% unchanged; reduced 9%/5%, super-reduced 3%, plus 0% on some essentials extended to end-2026. Cyprus Tax Dept (mof.gov.cy) page was unreachable."
    },
    {
      "country": "Czech Republic",
      "taxName": "VAT",
      "rate": 21,
      "rateLabel": "21%",
      "reduced": "12% / 0%",
      "source": {
        "name": "portal.gov.cz (Czech Government Portal)",
        "url": "https://portal.gov.cz/en/informace/general-rules-and-vat-rates-INF-205"
      },
      "note": "Gov portal: basic rate 21%, reduced 12%. The 2024 consolidation merged old 15%+10% into single 12%; a 0% rate applies to books/medicines. No 2026 change."
    },
    {
      "country": "Denmark",
      "taxName": "VAT",
      "rate": 25,
      "rateLabel": "25%",
      "reduced": "0% (exports/intra-EU only)",
      "source": {
        "name": "Skattestyrelsen (skat.dk)",
        "url": "https://skat.dk/en-us/businesses/vat/get-started-on-vat"
      },
      "note": "Single 25% rate, highest in the EU; no domestic reduced rate (only 0% on exports/intra-EU). Locally called 'moms'. Stable, no change announced."
    },
    {
      "country": "Estonia",
      "taxName": "VAT",
      "rate": 24,
      "rateLabel": "24%",
      "reduced": "13% / 9% / 0%",
      "source": {
        "name": "Estonian Tax and Customs Board (EMTA)",
        "url": "https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax"
      },
      "note": "Standard rate rose 22%->24% on 1 Jul 2025 (now permanent). Reduced: 13% accommodation, 9% books/press/medicines. Locally 'kaibemaks'."
    },
    {
      "country": "Finland",
      "taxName": "VAT",
      "rate": 25.5,
      "rateLabel": "25.5%",
      "reduced": "13.5% / 10% / 0%",
      "source": {
        "name": "Finnish Tax Administration (Vero)",
        "url": "https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/"
      },
      "note": "Standard 25.5% since 1 Sep 2024 (was 24%). Reduced rate cut 14%->13.5% on 1 Jan 2026 (food, transport, books, medicine); 10% on newspapers."
    },
    {
      "country": "France",
      "taxName": "VAT",
      "rate": 20,
      "rateLabel": "20%",
      "reduced": "10% / 5.5% / 2.1%",
      "source": {
        "name": "BOFiP - impots.gouv.fr (DGFiP official bulletin)",
        "url": "https://bofip.impots.gouv.fr/bofip/1380-PGP.html/identifiant=BOI-TVA-LIQ-10-20250514"
      },
      "note": "Official BOFiP confirms five rates: 20% normal, 10% and 5.5% reduced, 2.1% particular (super-reduced). 5.5% on gas/electricity subscriptions removed Aug 2025."
    },
    {
      "country": "Germany",
      "taxName": "VAT",
      "rate": 19,
      "rateLabel": "19%",
      "reduced": "7%",
      "source": {
        "name": "EC Your Europe (official EU VAT rates table)",
        "url": "https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_en.htm"
      },
      "note": "EC official table lists DE 19% standard, 7% reduced (USt/MwSt, sec.12 UStG). From 1 Jan 2026 restaurant/catering food permanently at 7%; standard 19% unchanged."
    },
    {
      "country": "Greece",
      "taxName": "VAT",
      "rate": 24,
      "rateLabel": "24%",
      "reduced": "13% / 6% (islands 17/9/4)",
      "source": {
        "name": "AADE (Greek tax authority)",
        "url": "https://www.aade.gr/en/services-information/useful-guides/commencement-business-activity/basic-vat-rates"
      },
      "note": "Mainland 24% (since 1/6/2016), reduced 13%, super-reduced 6%. Reduced island rates 17/9/4 expanded to ~24 islands from 1 Jan 2026 (Law 5246/2025)."
    },
    {
      "country": "Hungary",
      "taxName": "VAT",
      "rate": 27,
      "rateLabel": "27%",
      "reduced": "18% / 5% / 0%",
      "source": {
        "name": "NAV (Hungarian Tax & Customs Administration)",
        "url": "https://nav.gov.hu/pfile/file?path=%2Fen%2Ftaxation%2Ftaxinfo%2Fvat-liabilities-of-foreign-marketers-in-hungary"
      },
      "note": "NAV doc: general rate 27% (highest in EU), preferential 18%, 5% and 0% (daily newspapers). Locally called AFA. No standard-rate change for 2026."
    },
    {
      "country": "India",
      "taxName": "GST",
      "rate": null,
      "rateLabel": "5-40% (multi-slab)",
      "reduced": "0% / 5% merit / 18% standard / 40% sin-luxury",
      "source": {
        "name": "GST Council / PIB (Govt of India)",
        "url": "https://gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_information_bureau.pdf"
      },
      "note": "GST 2.0 (56th Council) cut slabs to 5%/18% + 40% special from 22 Sep 2025 (12%/28% removed). Confirmed via PIB/gstcouncil.gov.in; pages blocked direct fetch, hence medium."
    },
    {
      "country": "Ireland",
      "taxName": "VAT",
      "rate": 23,
      "rateLabel": "23%",
      "reduced": "13.5% / 9% / 4.8% / 0%",
      "source": {
        "name": "Revenue (Irish Tax and Customs)",
        "url": "https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx"
      },
      "note": "Standard 23% since 2012 (page effective 1 Jan 2026). Restaurant/catering & hairdressing drop from 13.5% to 9% from 1 Jul 2026."
    },
    {
      "country": "Italy",
      "taxName": "VAT",
      "rate": 22,
      "rateLabel": "22%",
      "reduced": "10% / 5% / 4%",
      "source": {
        "name": "Agenzia delle Entrate",
        "url": "https://www.agenziaentrate.gov.it/portale/web/english/nse/services/vat-mini-one-stop-shop/faq/vat-rates"
      },
      "note": "Standard IVA 22%; reduced 10%, super-reduced 5% and 4%. Rates stable for 2026. Agenzia page confirms 22% standard and 4% reduced (MOSS context)."
    },
    {
      "country": "Japan",
      "taxName": "Consumption Tax",
      "rate": 10,
      "rateLabel": "10%",
      "reduced": "8% (food, non-alcohol bev, subscription papers)",
      "source": {
        "name": "JETRO (Japan External Trade Org, go.jp)",
        "url": "https://www.jetro.go.jp/en/invest/setting_up/section3/page6.html"
      },
      "note": "Standard 10% (incl 2.2% local) and reduced 8% (incl 1.76% local) since 1 Oct 2019; no 2026 change. NTA index was nav-only; JETRO gov page states rates."
    },
    {
      "country": "Kuwait",
      "taxName": "VAT",
      "rate": null,
      "rateLabel": "No VAT",
      "reduced": null,
      "source": {
        "name": "PwC Worldwide Tax Summaries (Kuwait)",
        "url": "https://taxsummaries.pwc.com/kuwait/corporate/other-taxes"
      },
      "note": "No VAT as of Jun 2026; GCC framework still under parliamentary discussion, draft law in prep. 5% expected eventually. No live Kuwait .gov page found stating status."
    },
    {
      "country": "Latvia",
      "taxName": "VAT",
      "rate": 21,
      "rateLabel": "21%",
      "reduced": "12% / 5% / 0%",
      "source": {
        "name": "Valsts ienemumu dienests (VID)",
        "url": "https://www.vid.gov.lv/en/value-added-tax"
      },
      "note": "Standard 21% confirmed on VID; 12% fresh produce, 5% books/media. Pilot 12% on basic foods (bread, milk, eggs, poultry) runs 1 Jul 2026-30 Jun 2027. 'PVN'."
    },
    {
      "country": "Lithuania",
      "taxName": "VAT",
      "rate": 21,
      "rateLabel": "21%",
      "reduced": "12% / 5% / 0%",
      "source": {
        "name": "Valstybine mokesciu inspekcija (VMI)",
        "url": "https://www.vmi.lt/evmi/standartinis-21-proc.-pvm-tarifas-19-str.-"
      },
      "note": "Standard 21% confirmed on VMI. From 1 Jan 2026 old 9% reduced rate became 12% (accommodation/transport/culture); books & medicines cut to 5%. 'PVM'."
    },
    {
      "country": "Luxembourg",
      "taxName": "VAT",
      "rate": 17,
      "rateLabel": "17%",
      "reduced": "14% / 8% / 3%",
      "source": {
        "name": "Portail de la fiscalite indirecte (pfi.public.lu, AED)",
        "url": "https://pfi.public.lu/fr/citoyen/tva/taux-tva.html"
      },
      "note": "Official AED portal: four rates 17% normal, 14% intermediate, 8% reduced, 3% super-reduced. Lowest EU standard rate. 2023 temporary 16% expired end-2023, back to 17%."
    },
    {
      "country": "Malta",
      "taxName": "VAT",
      "rate": 18,
      "rateLabel": "18%",
      "reduced": "12% / 7% / 5% / 0%",
      "source": {
        "name": "Malta Tax & Customs Admin (MTCA)",
        "url": "https://mtca.gov.mt/business-tax/vat1/vat-compliance/vat-rates/vat-rates"
      },
      "note": "Standard 18% (lowest EU after Luxembourg); reduced rates 12%, 7%, 5% and 0%. Confirmed on MTCA official page (footer dated 2026); stable."
    },
    {
      "country": "Netherlands",
      "taxName": "VAT",
      "rate": 21,
      "rateLabel": "21%",
      "reduced": "9% / 0%",
      "source": {
        "name": "Belastingdienst (Dutch Tax Administration)",
        "url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/vat/vat_in_the_netherlands/calculating_vat/vat_tariffs"
      },
      "note": "Official Belastingdienst page: 3 tariffs 21% high, 9% low, 0%. From 1 Jan 2026 overnight accommodation (hotels/B&B) moved 9%->21%; standard rate unchanged."
    },
    {
      "country": "New Zealand",
      "taxName": "GST",
      "rate": 15,
      "rateLabel": "15%",
      "reduced": "9% (accommodation 28+ days) / 0% (exports)",
      "source": {
        "name": "Inland Revenue (IRD)",
        "url": "https://www.ird.govt.nz/gst"
      },
      "note": "Official IRD page states 'GST is charged at a rate of 15%'. Rate unchanged since 1 Oct 2010; no change announced for 2026/27."
    },
    {
      "country": "Norway",
      "taxName": "VAT",
      "rate": 25,
      "rateLabel": "25%",
      "reduced": "15% / 12%",
      "source": {
        "name": "Skatteetaten (Norwegian Tax Administration)",
        "url": "https://www.skatteetaten.no/en/rates/value-added-tax/"
      },
      "note": "Standard 25% for 2026 (page year-selector set to 2026); 15% on foodstuffs/water-wastewater, 12% on passenger transport, accommodation, cinema. Norway is non-EU."
    },
    {
      "country": "Oman",
      "taxName": "VAT",
      "rate": 5,
      "rateLabel": "5%",
      "reduced": "0% (exports, 513 essential goods); exempt financial/rent",
      "source": {
        "name": "Oman Tax Authority (Tax Portal)",
        "url": "https://tms.taxoman.gov.om/portal/tax-rate"
      },
      "note": "Standard 5% since 16 Apr 2021 (GCC framework). Official Oman Tax Authority portal states 'Basic rate: 5%'. No rate change announced for 2026."
    },
    {
      "country": "Poland",
      "taxName": "VAT",
      "rate": 23,
      "rateLabel": "23%",
      "reduced": "8% / 5% / 0%",
      "source": {
        "name": "podatki.gov.pl (Polish Ministry of Finance)",
        "url": "https://www.podatki.gov.pl/podatki-firmowe/vat/stawki-i-limity"
      },
      "note": "MoF: standard 23% (since 2011), reduced 8% and 5%, plus 0% (exports/intra-EU). Page updated 15.12.2025. No standard-rate change for 2026."
    },
    {
      "country": "Portugal",
      "taxName": "VAT",
      "rate": 23,
      "rateLabel": "23%",
      "reduced": "13% / 6% (Azores 16/9/4; Madeira 22/12/5)",
      "source": {
        "name": "gov.pt (Portuguese Government)",
        "url": "https://www2.gov.pt/en/cidadaos-europeus-viajar-viver-e-fazer-negocios-em-portugal/impostos-para-atividades-economicas-em-portugal/imposto-sobre-valor-acrescentado-iva-em-portugal"
      },
      "note": "Mainland 23% standard, 13% intermediate, 6% reduced. Azores 16/9/4, Madeira 22/12/5. From Jan 2026 more items moved to 6%; standard unchanged."
    },
    {
      "country": "Qatar",
      "taxName": "VAT",
      "rate": null,
      "rateLabel": "No VAT",
      "reduced": null,
      "source": {
        "name": "Qatar General Tax Authority (GTA)",
        "url": "https://gta.gov.qa/en/laws"
      },
      "note": "No VAT in force as of Jun 2026. GTA laws page lists income/excise/GMT/CGT laws but no VAT law. 5% expected under GCC framework; no official launch date set."
    },
    {
      "country": "Romania",
      "taxName": "VAT",
      "rate": 21,
      "rateLabel": "21%",
      "reduced": "11% (9% housing to 31 Jul 2026)",
      "source": {
        "name": "ANAF (Romanian Tax Administration)",
        "url": "https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Cotele_de_TVA_09.2025.pdf"
      },
      "note": "Law 141/2025: from 1 Aug 2025 standard rose 19%->21%, single reduced 11% (replaced 5%/9%). Transitional 9% on homes <=120sqm/<=600k lei until 31 Jul 2026."
    },
    {
      "country": "Saudi Arabia",
      "taxName": "VAT",
      "rate": 15,
      "rateLabel": "15%",
      "reduced": "0% (exports/intl transport); exempt financial & real estate",
      "source": {
        "name": "ZATCA (Zakat, Tax and Customs Authority)",
        "url": "https://zatca.gov.sa/en/RulesRegulations/VAT/Pages/default.aspx"
      },
      "note": "Standard 15% since 1 Jul 2020 (raised from 5%). ZATCA eServices page references the 15% rate; PwC VAT chart confirms 15%. No change announced."
    },
    {
      "country": "Singapore",
      "taxName": "GST",
      "rate": 9,
      "rateLabel": "9%",
      "reduced": "0% (exports, qualifying international services)",
      "source": {
        "name": "Ministry of Finance (MOF)",
        "url": "https://www.mof.gov.sg/policies/taxes/goods-and-services-tax/"
      },
      "note": "MOF page confirms history: 8% in 2023, 9% in 2024. Now 9%; no further rise announced. IRAS rate pages were JS-rendered (nav only)."
    },
    {
      "country": "Slovakia",
      "taxName": "VAT",
      "rate": 23,
      "rateLabel": "23%",
      "reduced": "19% / 5%",
      "source": {
        "name": "Financna sprava SR",
        "url": "https://www.financnasprava.sk/sk/podnikatelia/dane/dan-z-pridanej-hodnoty/sadzby-dane"
      },
      "note": "Standard rate raised from 20% to 23% on 1 Jan 2025; reduced rates 19% (food/electricity) and 5% (medicines, books, accommodation). Official page is Slovak-only."
    },
    {
      "country": "Slovenia",
      "taxName": "VAT",
      "rate": 22,
      "rateLabel": "22%",
      "reduced": "9.5% / 5%",
      "source": {
        "name": "FURS (Financial Administration of Slovenia)",
        "url": "https://www.fu.gov.si/en/taxes_and_other_duties/areas_of_work/value_added_tax_vat"
      },
      "note": "FURS English page confirms 22% general + 9.5% reduced. 5% special rate (books/periodicals) confirmed via FURS Stopnje_DDV doc, not on this English page."
    },
    {
      "country": "Spain",
      "taxName": "VAT",
      "rate": 21,
      "rateLabel": "21%",
      "reduced": "10% / 4% / 0%",
      "source": {
        "name": "Agencia Tributaria",
        "url": "https://sede.agenciatributaria.gob.es/Sede/en_gb/iva/calculo-iva-repercutido-clientes/tipos-impositivos-iva.html"
      },
      "note": "General IVA 21%; reduced 10%, super-reduced 4%, plus 0% on some items. Stable; electricity reportedly returned to a reduced rate in Mar 2026 (sub-item only)."
    },
    {
      "country": "Sweden",
      "taxName": "VAT",
      "rate": 25,
      "rateLabel": "25%",
      "reduced": "12% / 6%",
      "source": {
        "name": "Skatteverket",
        "url": "https://www.skatteverket.se/servicelankar/otherlanguages/inenglish/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatratesongoodsandservices.4.676f4884175c97df419255d.html"
      },
      "note": "Standard 25%. Skatteverket confirms food VAT drops 12%->6% from 1 Apr 2026 (temp, through Dec 2027); restaurant dine-in stays 12%; 6% books/press/transport. 'moms'."
    },
    {
      "country": "Switzerland",
      "taxName": "VAT",
      "rate": 8.1,
      "rateLabel": "8.1%",
      "reduced": "2.6% / 3.8% (accommodation)",
      "source": {
        "name": "ESTV / Swiss Federal Tax Administration (FTA)",
        "url": "https://www.estv.admin.ch/en/vat-rates-switzerland"
      },
      "note": "Standard 8.1% since 1 Jan 2024; reduced 2.6%, accommodation 3.8%. Planned rise to 8.8% (13th AHV pension) delayed from 2026 to 2028 at earliest."
    },
    {
      "country": "United Arab Emirates",
      "taxName": "VAT",
      "rate": 5,
      "rateLabel": "5%",
      "reduced": "0% / exempt (some financial, residential property)",
      "source": {
        "name": "Federal Tax Authority (FTA)",
        "url": "https://tax.gov.ae/en/taxes/vat.aspx"
      },
      "note": "Standard 5% since 1 Jan 2018; unchanged. Official FTA VAT page shows 5%. Mandatory B2B/B2G e-invoicing phasing in from Jul 2026 (rate unaffected)."
    },
    {
      "country": "United Kingdom",
      "taxName": "VAT",
      "rate": 20,
      "rateLabel": "20%",
      "reduced": "5% / 0%",
      "source": {
        "name": "GOV.UK / HMRC",
        "url": "https://www.gov.uk/vat-rates"
      },
      "note": "Standard 20% since 4 Jan 2011, unchanged for 2026. Reduced 5% (home energy, children's car seats); zero rate on most food and children's clothes."
    }
  ]
}