[
  { "jurisdiction": "GB", "category": "STANDARD", "basisPoints": 1750, "validFrom": "1991-04-01", "validTo": "2008-11-30", "note": "Standard rate 17.5%" },
  { "jurisdiction": "GB", "category": "STANDARD", "basisPoints": 1500, "validFrom": "2008-12-01", "validTo": "2009-12-31", "note": "Temporary reduction to 15% during the financial crisis" },
  { "jurisdiction": "GB", "category": "STANDARD", "basisPoints": 1750, "validFrom": "2010-01-01", "validTo": "2011-01-03", "note": "Return to 17.5%" },
  { "jurisdiction": "GB", "category": "STANDARD", "basisPoints": 2000, "validFrom": "2011-01-04", "validTo": null, "note": "Standard rate 20%" },
  { "jurisdiction": "GB", "category": "REDUCED", "basisPoints": 500, "validFrom": "1997-09-01", "validTo": null, "note": "Reduced rate 5%: domestic fuel, child car seats, mobility aids" },
  { "jurisdiction": "GB", "category": "ZERO", "basisPoints": 0, "validFrom": "1973-04-01", "validTo": null, "note": "Zero rated: most food, books, children's clothes. Taxable at 0%, unlike exempt." },
  { "jurisdiction": "GB", "category": "EXEMPT", "basisPoints": 0, "validFrom": "1973-04-01", "validTo": null, "note": "Exempt: insurance, postage stamps, health services. Outside the VAT charge entirely." },
  { "jurisdiction": "GB", "category": "HOSPITALITY", "basisPoints": 2000, "validFrom": "1991-04-01", "validTo": "2020-07-14", "note": "Hospitality at the standard rate" },
  { "jurisdiction": "GB", "category": "HOSPITALITY", "basisPoints": 500, "validFrom": "2020-07-15", "validTo": "2021-09-30", "note": "Covid support: hospitality, holiday accommodation and attractions at 5%" },
  { "jurisdiction": "GB", "category": "HOSPITALITY", "basisPoints": 1250, "validFrom": "2021-10-01", "validTo": "2022-03-31", "note": "Covid support tapering to 12.5%" },
  { "jurisdiction": "GB", "category": "HOSPITALITY", "basisPoints": 2000, "validFrom": "2022-04-01", "validTo": null, "note": "Back to the standard rate" },
  { "jurisdiction": "IE", "category": "STANDARD", "basisPoints": 2300, "validFrom": "2012-01-01", "validTo": null, "note": "Standard rate 23%" },
  { "jurisdiction": "IE", "category": "REDUCED", "basisPoints": 1350, "validFrom": "2003-01-01", "validTo": null, "note": "Reduced rate 13.5%" },
  { "jurisdiction": "IE", "category": "ZERO", "basisPoints": 0, "validFrom": "1972-11-01", "validTo": null, "note": "Zero rated" }
]