The Storting’s decision of 15 December 2020 no. 2883 on value added tax for the budget year 2021 (Chapter 5521 item 70) room number II shall read:
From 1 October 2021, the following change will be made:
§ 4 shall read:
§ 4. Reduced rate by 12 per cent.
VAT is answered with 12 per cent of sales and withdrawals of services that apply to:
| a) | passenger transport, etc. as mentioned in the Value Added Tax Act § 5-3 , |
| b) | transport of vehicles on vessels as mentioned in the Value Added Tax Act § 5-4 , |
| c) | rental of rooms in hotel business etc. as mentioned in the Value Added Tax Act § 5-5 , |
| d) | the right to attend cinema performances as mentioned in the Value Added Tax Act § 5-6 , |
| e) | broadcasting services as mentioned in the Value Added Tax Act § 5-7 , |
| f) | access to exhibitions in museums etc. as mentioned in the Value Added Tax Act § 5-9 , |
| g) | access to amusement parks, etc. as mentioned in the Value Added Tax Act § 5-10 , |
| h) | the right to attend sporting events etc. as mentioned in the Value Added Tax Act § 5-11 . |
