The temporary cut to the rate of VAT on food, accommodation, and entry fees to attractions from 20% to 5%, introduced on 15 July 2020 has ended as of the 1st of October 2021. The new rate will be 12.5% and this is expected to remain in place until the 31st of March 2022. The flat rate of VAT will be 8.5% during this temporary period and from April 2022 it is expected that the VAT rate will go back to normal to its 20% rate (Flat rate 12.5%).