Transition provisions for both one-off and continuous supplies:

Supply Type Transitional Rule Contract's enforcement date Date of supply VAT Rate Applicable
One-off supplies 1 Before 24 December 2021 On or after 1 January 2022 5%
2 After 24 December 2021 On or after 1 January 2022 10%
Continuous supplies 3 Before 24 December 2021 Before 1 January 2022 5%
On or after 1 January 2022 and before 1 January 2023 5%
After 1 January 2023 10%
4 For contracts entered intro 1 January 2022 where Transitional Rule 3 does not apply 
On or after 24 December 2021 Before 1 January 2022 5%
After 1 January 2022 10%
Before 24 December 2021 but which have been changed or amended on or after that date, but before 1 January 2023 Before 1 January 2022 5%
After 1 January 2022 10% (If the contract has been changed or amended before 1 January 2022)
Amendment or change takes place after 1 January 2022 10% (From the date the contract is amended or changed)