The reduced rates will apply to eligible supplies as follows: • A reduced rate of 5% will be in place from 15 July 2020 until 30 September 2021. • A reduced rate of 12.5% will be in place from 1 October 2021 until 31 March 2022.
Page 7 onwards lists the issues you need to think about to get ready for the rate changes, such as adding the 12.5% rate to the finance system and tills, and making sure that you are using the correct VAT fraction of 1/9th for VAT inclusive figures.
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11 March 2021 
Andrea Marshall, Tax Specialist
