[
  {
    "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": "2020-08-31",
    "note": "Standard rate 23%"
  },
  {
    "jurisdiction": "IE",
    "category": "STANDARD",
    "basisPoints": 2100,
    "validFrom": "2020-09-01",
    "validTo": "2021-02-28",
    "note": "Temporary 21% (July 2020 Jobs Stimulus), 1 Sep 2020 to 28 Feb 2021"
  },
  {
    "jurisdiction": "IE",
    "category": "STANDARD",
    "basisPoints": 2300,
    "validFrom": "2021-03-01",
    "validTo": null,
    "note": "Standard rate 23% restored"
  },
  {
    "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"
  },
  {
    "jurisdiction": "IE",
    "category": "HOSPITALITY",
    "basisPoints": 1350,
    "validFrom": "2003-01-01",
    "validTo": "2011-06-30",
    "note": "Tourism and hospitality at the reduced rate"
  },
  {
    "jurisdiction": "IE",
    "category": "HOSPITALITY",
    "basisPoints": 900,
    "validFrom": "2011-07-01",
    "validTo": "2018-12-31",
    "note": "9% tourism rate introduced in the 2011 jobs initiative"
  },
  {
    "jurisdiction": "IE",
    "category": "HOSPITALITY",
    "basisPoints": 1350,
    "validFrom": "2019-01-01",
    "validTo": "2020-10-31",
    "note": "9% rate withdrawn in Budget 2019"
  },
  {
    "jurisdiction": "IE",
    "category": "HOSPITALITY",
    "basisPoints": 900,
    "validFrom": "2020-11-01",
    "validTo": "2023-08-31",
    "note": "9% restored as covid support for tourism and hospitality"
  },
  {
    "jurisdiction": "IE",
    "category": "HOSPITALITY",
    "basisPoints": 1350,
    "validFrom": "2023-09-01",
    "validTo": null,
    "note": "Back to 13.5%"
  }
]