15% sale Standard Rate percent 15 15% sale Standard Rate (Capital Goods) percent 15 0% sale Zero Rate percent 0 0% sale Zero Rate Exports percent 0 0% sale Exempt and Non-Supplies percent 0 15% sale Accommodation (28+ days) percent 15 15% sale Accommodation (Under 28 days) percent 15 15% sale Export of Second-hand Goods/ Change in Use percent 15 15% sale VAT Adjustments and Manual VAT percent 15 15% purchase Standard Rate percent 15 15% purchase Standard Rate (Capital Goods) percent 15 15% purchase Capital Goods Imported percent 15 15% purchase Goods and Services Imported percent 15 15% purchase Change in Use percent 15 15% purchase Bad Debts percent 15 15% purchase Other Adjustments percent 15