What are the VAT rates for investment metals (gold, silver and platinum) and jewellery?
| Type of supply | VAT rate |
|---|---|
| ≥ 99% pure and tradable in global markets | 0% |
| < 99% pure | 5% |
| Jewellery | 5% |

| Type of supply | VAT rate |
|---|---|
| ≥ 99% pure and tradable in global markets | 0% |
| < 99% pure | 5% |
| Jewellery | 5% |