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A company requested clarification on whether a glass with handles and a spout could qualify for the 10% reduced VAT rate. The DGT has determined that this product is not included in the list of assistive products eligible for the reduced rate and must therefore be taxed at the general rate of 21%.
This ruling clarifies that specific designs of glassware do not automatically qualify for reduced VAT rates unless they are explicitly listed as assistive products for people with disabilities.
The tax team reviews your specific situation.
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