{
 "protocol": "verified-facts/0.2",
 "key": "uk/vat/reduced-rate",
 "label": "Reduced rate",
 "value": 5,
 "unit": "%",
 "period": "2026-27",
 "effectiveFrom": "2026-04-06",
 "effectiveTo": null,
 "source": "https://www.gov.uk/vat-rates",
 "quote": "Reduced rate | 5% | Some goods and services, for example, children’s car seats and home energy",
 "verifiedDate": "2026-10-04",
 "nextScheduledRefresh": "2027-04-06",
 "status": "fresh",
 "ageDays": 9,
 "maxAgeDays": null,
 "previous": {
  "value": 5,
  "period": "2025-26",
  "effectiveFrom": "2025-04-06",
  "source": "https://webarchive.nationalarchives.gov.uk/ukgwa/20250630153708/https://www.gov.uk/vat-rates"
 },
 "scope": "UK-wide",
 "hash": "sha256:9b296f0f996cc09c16c6f9367296c0759dc914ea5299e6be910bcd536acb2964",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..0UjIcN22M7H1sK-E-8eAST4_57jA0AcN9VPLNTLzKvsCfL3zbTX7RAnhT3ETJY9nLv7SOtQvJXLTJRdWfLRLCg",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/uk/vat/reduced-rate",
  "text": "databutler.dev, verified 2026-10-04 against https://www.gov.uk/vat-rates"
 }
}