Council Directive 2006/112/ECShow full title

(1)

Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs;

(2)

supply of water;

(3)

pharmaceutical products of a kind normally used for health care, prevention of illnesses and as 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 supply of children's car seats;

(5)

transport of passengers and their accompanying luggage;

(6)

[F1 supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music;]

(7)

admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities;

(8)

reception of radio and television broadcasting services;

(9)

supply of services by writers, composers and performing artists, or of the royalties due to them;

(10)

provision, construction, renovation and alteration of housing, as part of a social policy;

(10a)

[F2 renovation and repairing of private dwellings, excluding materials which account for a significant part of the value of the service supplied;

(10b)

window-cleaning and cleaning in private households;]

(11)

supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings;

(12)

accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites;

(12a)

[F2 restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages;]

(13)

admission to sporting events;

(14)

use of sporting facilities;

(15)

supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136;

(16)

supply of services by undertakers and cremation services, and the supply of goods related thereto;

(17)

provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1);

(18)

supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13.

(19)

[F2 minor repairing of bicycles, shoes and leather goods, clothing and household linen (including mending and alteration);

(20)

domestic care services such as home help and care of young, elderly, sick or disabled;

(21)

hairdressing.]

Textual Amendments

F1 Substituted by Council Directive (EU) 2018/1713 of 6 November 2018 amending Directive 2006/112/EC as regards rates of value added tax applied to books, newspapers and periodicals.

F2 Inserted by Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax.