.VatRatesGuide_progressBar__Vc39L{position:fixed;top:0;left:0;height:3px;background:linear-gradient(to right,var(--color-sunset-orange),var(--color-golden-yellow));z-index:1000;transition:width .1s}.VatRatesGuide_container__Se49N{max-width:1100px;margin:0 auto;background:#fff;box-shadow:0 4px 20px rgba(58,42,26,.1);border-radius:12px;overflow:hidden}.VatRatesGuide_header__ix4We{background:linear-gradient(135deg,var(--color-sunset-orange) 0,var(--color-ocean-teal) 100%);color:#fff;padding:3rem 2rem 2rem;text-align:center}.VatRatesGuide_header__ix4We h1{font-size:2.4rem;font-weight:700;margin-bottom:.5rem;letter-spacing:-.02em}.VatRatesGuide_subtitle__ap0uv{font-size:1.1rem;opacity:.95;font-weight:300;margin-bottom:1.5rem}.VatRatesGuide_content__StPpi{padding:2rem;font-family:Segoe UI,Tahoma,Geneva,Verdana,sans-serif;line-height:1.6;color:var(--color-dark-brown);background:var(--color-cream-bg)}.VatRatesGuide_audienceBox__rpkgM{background:linear-gradient(135deg,#fff8f0 0,var(--color-cream-bg-dark) 100%);border-left:4px solid var(--color-sunset-orange);padding:1.5rem;margin:2rem 0;border-radius:0 8px 8px 0}.VatRatesGuide_audienceBox__rpkgM h2{color:var(--color-sunset-orange-dark);margin-bottom:1rem;font-size:1.3rem}.VatRatesGuide_executiveSummary__LDnxc{background:#fbfdf9;border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;margin:2rem 0}.VatRatesGuide_executiveSummary__LDnxc h2{color:var(--color-ocean-teal-dark);margin-bottom:1rem;font-size:1.4rem}.VatRatesGuide_keyTakeaways__mKr9Y{background:#fff;border-left:4px solid var(--color-golden-yellow);padding:1.5rem;margin:1.5rem 0;box-shadow:0 2px 8px rgba(58,42,26,.08);border-radius:0 8px 8px 0}.VatRatesGuide_keyTakeaways__mKr9Y ul{list-style:none;padding-left:0}.VatRatesGuide_keyTakeaways__mKr9Y li{margin:.8rem 0;padding-left:1.5rem;position:relative}.VatRatesGuide_keyTakeaways__mKr9Y li:before{content:"•";color:var(--color-golden-yellow);font-weight:700;position:absolute;left:0;font-size:1.2rem}.VatRatesGuide_content__StPpi h2{color:var(--color-sunset-orange-dark);font-size:1.6rem;margin:2.5rem 0 1rem;padding-bottom:.5rem;border-bottom:2px solid var(--color-light-sand);font-weight:600}.VatRatesGuide_content__StPpi h3{color:var(--color-ocean-teal-dark);font-size:1.3rem;margin:2rem 0 1rem;font-weight:600}.VatRatesGuide_content__StPpi h4{color:var(--color-dark-brown);font-size:1.1rem;margin:1.5rem 0 .8rem;font-weight:600}.VatRatesGuide_content__StPpi p{margin-bottom:1.2rem;text-align:justify}.VatRatesGuide_schemeComparison___mcmQ{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin:2rem 0;background:#fff;border-radius:12px;padding:2rem;box-shadow:0 4px 16px rgba(58,42,26,.1)}.VatRatesGuide_comparisonSide__2LYbf{padding:1.5rem;border-radius:8px;border:2px solid var(--color-cream-bg-dark)}.VatRatesGuide_comparisonSide__2LYbf h4{color:var(--color-ocean-teal-dark);margin:0 0 1rem}.VatRatesGuide_methodDetails__83qgQ ul{padding-left:1.2rem;margin:0}.VatRatesGuide_methodDetails__83qgQ li{margin:.8rem 0}.VatRatesGuide_strategicInsight__lE7hH{background:linear-gradient(135deg,#fff8e1,#ffecb3);border:2px solid var(--color-golden-yellow);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.VatRatesGuide_strategicInsight__lE7hH strong{color:var(--color-golden-yellow-dark)}.VatRatesGuide_eligibilityFramework__8ygjS{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin:2rem 0}.VatRatesGuide_eligibilityCriteria__1gm6C{background:#fff;border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;box-shadow:0 4px 16px rgba(60,157,167,.1)}.VatRatesGuide_strategicTiming__nFND8{background:#fff;border:2px solid var(--color-golden-yellow-light);border-radius:12px;padding:2rem;box-shadow:0 4px 16px rgba(249,185,52,.1)}.VatRatesGuide_eligibilityCriteria__1gm6C h4,.VatRatesGuide_strategicTiming__nFND8 h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.VatRatesGuide_eligibilityCriteria__1gm6C ul,.VatRatesGuide_strategicTiming__nFND8 ul{padding-left:1.2rem}.VatRatesGuide_eligibilityCriteria__1gm6C li,.VatRatesGuide_strategicTiming__nFND8 li{margin:.8rem 0}.VatRatesGuide_firstYearBonus__fxa54{background:linear-gradient(135deg,#fff4e6,#ffe5cc);border:2px solid var(--color-sunset-orange-light);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.VatRatesGuide_firstYearBonus__fxa54 h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.VatRatesGuide_bonusExample__r_TsP{background:var(--color-light-sand);border-radius:8px;padding:1rem;border-left:4px solid var(--color-golden-yellow);margin:1rem 0;font-style:italic}.VatRatesGuide_categoryFinder__mKk4p{background:#fff;border-radius:16px;padding:2rem;margin:2rem 0;box-shadow:0 6px 25px rgba(58,42,26,.1)}.VatRatesGuide_categoryGrid__DsBsu{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1rem;margin-bottom:2rem}.VatRatesGuide_categoryCard___7AnI{background:var(--color-cream-bg);border:2px solid var(--color-cream-bg-dark);border-radius:8px;padding:1.5rem;cursor:pointer;transition:all .3s ease}.VatRatesGuide_categoryCard___7AnI:hover{transform:translateY(-2px);border-color:var(--color-golden-yellow);box-shadow:0 4px 12px rgba(249,185,52,.2)}.VatRatesGuide_categoryCard___7AnI.VatRatesGuide_selected__jffo1{background:#fff;border-color:var(--color-sunset-orange);box-shadow:0 4px 16px rgba(242,107,46,.2)}.VatRatesGuide_categoryHeader__2uprZ{display:flex;justify-content:space-between;align-items:flex-start;margin-bottom:.5rem}.VatRatesGuide_categoryHeader__2uprZ h4{color:var(--color-dark-brown-dark);margin:0;font-size:1rem;flex:1}.VatRatesGuide_rateDisplay___h86T{background:var(--color-sunset-orange);color:#fff;padding:.3rem .8rem;border-radius:20px;font-weight:700;font-size:.9rem}.VatRatesGuide_categoryDesc__7_PJu{font-size:.9rem;color:var(--color-dark-brown-light);margin:0;text-align:left}.VatRatesGuide_categoryDetails__0CopD{background:var(--color-cream-bg);border-radius:12px;padding:2rem;border-left:4px solid var(--color-sunset-orange)}.VatRatesGuide_detailCard__bDL6I h4{color:var(--color-sunset-orange-dark);margin:0 0 1.5rem;font-size:1.3rem}.VatRatesGuide_categoryAnalysis__1i_Dg{display:grid;grid-template-columns:1fr 1fr 1fr;gap:1.5rem}.VatRatesGuide_examplesSection__TPPJC,.VatRatesGuide_reasoningSection__or5qg,.VatRatesGuide_suitabilitySection__U2Q4b{background:#fff;padding:1rem;border-radius:8px;box-shadow:0 2px 4px rgba(58,42,26,.05)}.VatRatesGuide_examplesSection__TPPJC ul{padding-left:1.2rem;margin:.5rem 0 0}.VatRatesGuide_examplesSection__TPPJC li{margin:.4rem 0;font-size:.9rem}.VatRatesGuide_suitabilityBadge___imYs{padding:.4rem 1rem;border-radius:20px;font-weight:600;font-size:.9rem;margin-left:.5rem}.VatRatesGuide_suitabilityBadge___imYs.VatRatesGuide_high__JbE5Q{background:#10b981;color:#fff}.VatRatesGuide_suitabilityBadge___imYs.VatRatesGuide_medium__Y87zy{background:var(--color-golden-yellow);color:#fff}.VatRatesGuide_suitabilityBadge___imYs.VatRatesGuide_low__42c0k{background:#ef4444;color:#fff}.VatRatesGuide_reasoningSection__or5qg p{margin:.5rem 0 0;font-style:italic;text-align:left}.VatRatesGuide_calculator__WCC1_{background:#fff;border:2px solid var(--color-ocean-teal-light);border-radius:16px;padding:2rem;margin:2rem 0;box-shadow:0 6px 25px rgba(60,157,167,.1)}.VatRatesGuide_calculatorInputs__ZfT9s{display:grid;grid-template-columns:repeat(auto-fit,minmax(250px,1fr));gap:1.5rem;margin-bottom:2rem}.VatRatesGuide_inputGroup__vJgbP{display:flex;flex-direction:column;gap:.5rem}.VatRatesGuide_inputGroup__vJgbP label{font-weight:600;color:var(--color-dark-brown);font-size:.95rem}.VatRatesGuide_calculatorInput__KSIrW{padding:1rem;border:2px solid var(--color-cream-bg-dark);border-radius:8px;font-size:1.1rem;font-weight:600;transition:border-color .3s ease}.VatRatesGuide_calculatorInput__KSIrW:focus{outline:none;border-color:var(--color-ocean-teal);box-shadow:0 0 0 3px rgba(60,157,167,.1)}.VatRatesGuide_calculatorResults__9YJhl{background:var(--color-cream-bg);border-radius:12px;padding:2rem}.VatRatesGuide_resultComparison__5Bgol{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin-bottom:2rem}.VatRatesGuide_methodResult__WC7jR{background:#fff;border-radius:8px;padding:1.5rem;box-shadow:0 2px 8px rgba(58,42,26,.08)}.VatRatesGuide_methodResult__WC7jR h4{color:var(--color-ocean-teal-dark);margin:0 0 1rem;text-align:center}.VatRatesGuide_calculation__D8s7P{display:flex;flex-direction:column;gap:.8rem}.VatRatesGuide_calcStep__rV_yR{display:flex;justify-content:space-between;padding:.5rem;background:var(--color-cream-bg);border-radius:4px;font-size:.95rem}.VatRatesGuide_calcTotal__iom7n{display:flex;justify-content:space-between;padding:1rem;background:var(--color-light-sand);border-radius:6px;border:2px solid var(--color-golden-yellow);font-weight:700;font-size:1.1rem}.VatRatesGuide_savingsDisplay__7cJn7{text-align:center}.VatRatesGuide_savingsResult__dQgtt{background:#fff;border-radius:12px;padding:2rem;margin:1rem 0;box-shadow:0 4px 12px rgba(58,42,26,.1)}.VatRatesGuide_savingsResult__dQgtt h4{margin:0 0 1rem;font-size:1.2rem}.VatRatesGuide_savingsAmount__vlpvC{font-size:2.5rem;font-weight:800;margin:.5rem 0}.VatRatesGuide_savingsPercent__GQxiT{font-size:1.1rem;font-weight:600;opacity:.8}.VatRatesGuide_positive__IyUGq{color:#059669;border:2px solid #10b981}.VatRatesGuide_negative__yyo63{color:#dc2626;border:2px solid #ef4444}.VatRatesGuide_recommendation__hOyYO{background:var(--color-cream-bg);border-radius:8px;padding:1.5rem;text-align:left}.VatRatesGuide_recommendation__hOyYO strong{color:var(--color-dark-brown-dark)}.VatRatesGuide_recommendation__hOyYO p{margin:.5rem 0 0;font-style:italic}.VatRatesGuide_advantagesGrid__qzG9Q,.VatRatesGuide_disadvantagesGrid__8OWYn{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:2rem;margin:2rem 0}.VatRatesGuide_advantageCard__qSLZP{background:#fff;border:2px solid var(--color-golden-yellow-light);border-radius:12px;padding:2rem;transition:transform .2s ease,box-shadow .2s ease}.VatRatesGuide_advantageCard__qSLZP:hover{transform:translateY(-4px);box-shadow:0 8px 25px rgba(249,185,52,.2)}.VatRatesGuide_advantageCard__qSLZP h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.VatRatesGuide_disadvantageCard__eAaP8{background:#fff;border:2px solid #feb2b2;border-radius:12px;padding:2rem;transition:transform .2s ease,box-shadow .2s ease}.VatRatesGuide_disadvantageCard__eAaP8:hover{transform:translateY(-4px);box-shadow:0 8px 25px rgba(239,68,68,.15)}.VatRatesGuide_disadvantageCard__eAaP8 h4{color:#dc2626;margin:0 0 1rem}.VatRatesGuide_advantageContent__0_wUF,.VatRatesGuide_disadvantageContent__Sj3AP{text-align:left}.VatRatesGuide_advantageContent__0_wUF p,.VatRatesGuide_disadvantageContent__Sj3AP p{margin:.8rem 0;text-align:left}.VatRatesGuide_advantageExample__c6Ayf,.VatRatesGuide_disadvantageExample__1BaJi{background:var(--color-cream-bg);border-left:3px solid var(--color-ocean-teal);padding:1rem;margin:1rem 0;border-radius:0 6px 6px 0;font-style:italic;font-size:.95rem}.VatRatesGuide_industryAnalysis__SWkDm{background:#fff;border-radius:16px;padding:2rem;margin:2rem 0;box-shadow:0 6px 25px rgba(58,42,26,.1)}.VatRatesGuide_industryWinner__1dPRE{background:linear-gradient(135deg,#f0fdf4,#dcfce7);border:2px solid #10b981;border-radius:12px;padding:2rem;margin:2rem 0}.VatRatesGuide_industryWinner__1dPRE h4{color:#047857;margin:0 0 1.5rem;text-align:center}.VatRatesGuide_winnerCategories__8No7u{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1.5rem}.VatRatesGuide_winnerCategory__Dv8rb{background:#fff;border-radius:8px;padding:1.5rem;box-shadow:0 2px 8px rgba(16,185,129,.1)}.VatRatesGuide_winnerCategory__Dv8rb h5{color:#059669;margin:0 0 1rem}.VatRatesGuide_winnerExample__C_OTK{background:#f0fdf4;border-left:3px solid #10b981;padding:1rem;margin:1rem 0;border-radius:0 6px 6px 0;font-style:italic;font-size:.95rem}.VatRatesGuide_industryLoser__zf04I{background:linear-gradient(135deg,#fef2f2,#fee2e2);border:2px solid #ef4444;border-radius:12px;padding:2rem;margin:2rem 0}.VatRatesGuide_industryLoser__zf04I h4{color:#b91c1c;margin:0 0 1.5rem;text-align:center}.VatRatesGuide_loserCategories__l92JT{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1.5rem}.VatRatesGuide_loserCategory__jX5D0{background:#fff;border-radius:8px;padding:1.5rem;box-shadow:0 2px 8px rgba(239,68,68,.1)}.VatRatesGuide_loserCategory__jX5D0 h5{color:#dc2626;margin:0 0 1rem}.VatRatesGuide_loserExample__KS33Y{background:#fef2f2;border-left:3px solid #ef4444;padding:1rem;margin:1rem 0;border-radius:0 6px 6px 0;font-style:italic;font-size:.95rem}.VatRatesGuide_scenariosGrid__aBhOX{display:grid;grid-template-columns:repeat(auto-fit,minmax(350px,1fr));gap:2rem;margin:2rem 0}.VatRatesGuide_scenarioAnalysis__wl9RA{background:#fff;border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;box-shadow:0 4px 16px rgba(60,157,167,.1)}.VatRatesGuide_scenarioAnalysis__wl9RA h4{color:var(--color-ocean-teal-dark);margin:0 0 1.5rem;text-align:center}.VatRatesGuide_scenarioMetrics__90Ema{background:var(--color-cream-bg);border-radius:8px;padding:1.5rem;margin:1rem 0}.VatRatesGuide_metric__utetB{display:flex;justify-content:space-between;margin:.8rem 0;padding:.5rem;background:#fff;border-radius:4px}.VatRatesGuide_savingsMetric__QjyHa{display:flex;justify-content:space-between;margin:1rem 0;padding:1rem;border-radius:6px;font-weight:700}.VatRatesGuide_savingsMetric__QjyHa.VatRatesGuide_positive__IyUGq{background:#f0fdf4;border:2px solid #10b981;color:#047857}.VatRatesGuide_savingsMetric__QjyHa.VatRatesGuide_negative__yyo63{background:#fef2f2;border:2px solid #ef4444;color:#b91c1c}.VatRatesGuide_scenarioRecommendation__51JTX{background:#fff;padding:1.5rem;border-radius:8px;border-left:4px solid var(--color-golden-yellow);margin-top:1rem}.VatRatesGuide_scenarioRecommendation__51JTX p{margin:.5rem 0 0;text-align:left;font-style:italic}.VatRatesGuide_capitalPurchaseStrategy__kcvAn{background:#fff;border:2px solid var(--color-golden-yellow-light);border-radius:12px;padding:2rem;margin:2rem 0;box-shadow:0 4px 16px rgba(249,185,52,.1)}.VatRatesGuide_capitalPurchaseStrategy__kcvAn h4{color:var(--color-golden-yellow-dark);margin:0 0 1.5rem;text-align:center}.VatRatesGuide_purchaseStrategies__Jc3Oz{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:1.5rem}.VatRatesGuide_purchaseStrategy__87xfF{background:var(--color-cream-bg);border-radius:8px;padding:1.5rem;border-left:4px solid var(--color-ocean-teal)}.VatRatesGuide_purchaseStrategy__87xfF h5{color:var(--color-ocean-teal-dark);margin:0 0 1rem}.VatRatesGuide_purchaseStrategy__87xfF p{margin:.5rem 0;text-align:left}.VatRatesGuide_exitStrategies__2N1Xd{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin:2rem 0}.VatRatesGuide_exitTrigger__cENOx{background:#fef2f2;border:2px solid #ef4444;border-radius:12px;padding:2rem}.VatRatesGuide_voluntaryExit__PFYe6{background:#fff8e1;border:2px solid var(--color-golden-yellow);border-radius:12px;padding:2rem}.VatRatesGuide_exitTrigger__cENOx h4{color:#b91c1c;margin:0 0 1rem}.VatRatesGuide_voluntaryExit__PFYe6 h4{color:var(--color-golden-yellow-dark);margin:0 0 1rem}.VatRatesGuide_exitTrigger__cENOx ul,.VatRatesGuide_voluntaryExit__PFYe6 ul{padding-left:1.2rem}.VatRatesGuide_exitTrigger__cENOx li,.VatRatesGuide_voluntaryExit__PFYe6 li{margin:.8rem 0}.VatRatesGuide_mistakesAnalysis__DDzCx{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:2rem;margin:2rem 0}.VatRatesGuide_mistakeCategory__89OKk{background:#fff;border:2px solid #feb2b2;border-radius:12px;padding:2rem;transition:transform .2s ease}.VatRatesGuide_mistakeCategory__89OKk:hover{transform:translateY(-2px);box-shadow:0 6px 20px rgba(239,68,68,.15)}.VatRatesGuide_mistakeCategory__89OKk h4{color:#dc2626;margin:0 0 1rem}.VatRatesGuide_mistakeDetails__DZqVu p{margin:.8rem 0;text-align:left;font-size:.95rem}.VatRatesGuide_mistakeDetails__DZqVu strong{color:var(--color-dark-brown-dark)}.VatRatesGuide_decisionMatrix__r2zuQ{background:#fff;border-radius:16px;padding:2rem;margin:2rem 0;box-shadow:0 6px 25px rgba(58,42,26,.1)}.VatRatesGuide_decisionCriteria___Y2yP{background:var(--color-cream-bg);border-radius:12px;padding:2rem;margin-bottom:2rem}.VatRatesGuide_decisionCriteria___Y2yP h4{color:var(--color-sunset-orange-dark);margin:0 0 2rem;text-align:center}.VatRatesGuide_criteriaGroup__cJWyl{margin:2rem 0;background:#fff;border-radius:8px;padding:1.5rem;box-shadow:0 2px 8px rgba(58,42,26,.05)}.VatRatesGuide_criteriaGroup__cJWyl h5{color:var(--color-ocean-teal-dark);margin:0 0 1rem;padding-bottom:.5rem;border-bottom:1px solid var(--color-cream-bg)}.VatRatesGuide_criteriaChecklist__Zog2V{display:flex;flex-direction:column;gap:.8rem}.VatRatesGuide_criteriaItem__usU5C{display:flex;align-items:center;gap:1rem;padding:.8rem;background:var(--color-cream-bg);border-radius:6px;transition:background-color .2s ease}.VatRatesGuide_criteriaItem__usU5C:hover{background:var(--color-cream-bg-dark)}.VatRatesGuide_criteriaItem__usU5C input[type=checkbox]{transform:scale(1.2);accent-color:var(--color-golden-yellow)}.VatRatesGuide_criteriaItem__usU5C label{font-weight:500;color:var(--color-dark-brown);cursor:pointer;flex:1}.VatRatesGuide_decisionGuidance__JRXYS{background:var(--color-cream-bg);border-radius:8px;padding:1.5rem;text-align:center}.VatRatesGuide_decisionGuidance__JRXYS h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.VatRatesGuide_guidanceRules__bqfEX{display:flex;flex-direction:column;gap:1rem}.VatRatesGuide_guidanceRule__k7qN4{display:flex;justify-content:space-between;align-items:center;padding:1rem;background:#fff;border-radius:6px;box-shadow:0 2px 4px rgba(58,42,26,.05)}.VatRatesGuide_strongRecommend__K_3qx{background:#10b981;color:#fff;padding:.4rem .8rem;border-radius:4px;font-weight:600}.VatRatesGuide_mediumRecommend__o9u9B{background:var(--color-golden-yellow);color:#fff;padding:.4rem .8rem;border-radius:4px;font-weight:600}.VatRatesGuide_weakRecommend__gBn_1{background:#ef4444;color:#fff;padding:.4rem .8rem;border-radius:4px;font-weight:600}.VatRatesGuide_implementationPlan__Qj_Ar{display:flex;flex-direction:column;gap:2rem;margin:2rem 0}.VatRatesGuide_planningPhase__6XU0V{background:#fff;border-left:4px solid var(--color-ocean-teal);border-radius:0 12px 12px 0;padding:2rem;box-shadow:0 2px 12px rgba(60,157,167,.1)}.VatRatesGuide_applicationPhase__62SBn{background:#fff;border-left:4px solid var(--color-golden-yellow);border-radius:0 12px 12px 0;padding:2rem;box-shadow:0 2px 12px rgba(249,185,52,.1)}.VatRatesGuide_transitionPhase__bqjXe{background:#fff;border-left:4px solid var(--color-sunset-orange);border-radius:0 12px 12px 0;padding:2rem;box-shadow:0 2px 12px rgba(242,107,46,.1)}.VatRatesGuide_planningPhase__6XU0V h4{color:var(--color-ocean-teal-dark);margin:0 0 1rem}.VatRatesGuide_applicationPhase__62SBn h4{color:var(--color-golden-yellow-dark);margin:0 0 1rem}.VatRatesGuide_transitionPhase__bqjXe h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.VatRatesGuide_phaseActivities__k2gF5 ul{padding-left:1.2rem}.VatRatesGuide_phaseActivities__k2gF5 li{margin:.8rem 0}.VatRatesGuide_relatedResources__ergTy{background:linear-gradient(135deg,#fffcf7 0,var(--color-cream-bg) 100%);border:2px solid var(--color-light-sand);border-radius:12px;padding:2rem;margin:2rem 0}.VatRatesGuide_relatedResources__ergTy h2{color:var(--color-sunset-orange-dark);margin-bottom:1.5rem;border:none;padding:0}.VatRatesGuide_resourceGrid__D1H4Y{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1rem;margin-top:1.5rem}.VatRatesGuide_resourceItem__GxPVF{background:#fff;padding:1.2rem;border-radius:8px;border-left:3px solid var(--color-sunset-orange);box-shadow:0 2px 8px rgba(58,42,26,.08);transition:transform .2s ease,box-shadow .2s ease}.VatRatesGuide_resourceItem__GxPVF:hover{transform:translateY(-2px);box-shadow:0 4px 16px rgba(58,42,26,.15);border-left-color:var(--color-golden-yellow)}.VatRatesGuide_resourceItem__GxPVF a{font-weight:600;display:block;margin-bottom:.5rem;color:var(--color-sunset-orange);text-decoration:none}.VatRatesGuide_resourceItem__GxPVF a:hover{color:var(--color-sunset-orange-dark)}.VatRatesGuide_resourceItem__GxPVF p{margin:0;font-size:.9rem;color:var(--color-dark-brown-light);text-align:left}.VatRatesGuide_externalResources__aaOCC{background:linear-gradient(135deg,#fffbf0,#fff4e6);border:1px solid var(--color-golden-yellow-light);border-radius:8px;padding:1.5rem;margin:2rem 0}.VatRatesGuide_externalResources__aaOCC a{color:var(--color-ocean-teal);text-decoration:none;font-weight:500}.VatRatesGuide_externalResources__aaOCC a:hover{color:var(--color-ocean-teal-dark)}.VatRatesGuide_authorBio__UAeYd{background:linear-gradient(135deg,var(--color-cream-bg) 0,var(--color-cream-bg-dark) 100%);border:2px solid var(--color-dark-brown-light);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.VatRatesGuide_authorBio__UAeYd strong{color:var(--color-dark-brown-dark);font-size:1.1rem}.VatRatesGuide_conclusion__nm_ML{background:linear-gradient(135deg,#fbfdf9,#f0fdf4);border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.VatRatesGuide_disclaimer__Q0LWC{font-size:.9rem;color:var(--color-dark-brown-light);font-style:italic;text-align:center;margin:2rem 0;padding:1rem;background:var(--color-cream-bg-dark);border-radius:8px}.VatRatesGuide_disclaimer__Q0LWC a{color:var(--color-ocean-teal);text-decoration:none}.VatRatesGuide_disclaimer__Q0LWC a:hover{color:var(--color-ocean-teal-dark)}.VatRatesGuide_scrollToTop__GJbg5{position:fixed;bottom:2rem;right:2rem;background:var(--color-sunset-orange);color:#fff;width:50px;height:50px;border-radius:50%;display:flex;align-items:center;justify-content:center;cursor:pointer;border:none;font-size:1.2rem;box-shadow:0 4px 12px rgba(242,107,46,.3);transition:all .3s ease}.VatRatesGuide_scrollToTop__GJbg5:hover{background:var(--color-sunset-orange-dark);transform:translateY(-2px);box-shadow:0 6px 20px rgba(242,107,46,.4)}.VatRatesGuide_finalStrategy__JEg13{background:linear-gradient(135deg,#f0fdf4,#dcfce7);border:2px solid #10b981;border-radius:12px;padding:2rem;margin:2rem 0}.VatRatesGuide_finalStrategy__JEg13 h4{color:#047857;margin:0 0 1rem;text-align:center}.VatRatesGuide_strategySteps__rCEm7{list-style:none;padding:0}.VatRatesGuide_strategySteps__rCEm7 li{display:flex;align-items:flex-start;gap:1rem;margin:1rem 0;padding:1rem;background:#fff;border-radius:8px;box-shadow:0 2px 4px rgba(16,185,129,.1)}.VatRatesGuide_strategyBox__lknMA{margin-top:.2rem;transform:scale(1.2);accent-color:var(--color-golden-yellow)}.VatRatesGuide_strategySteps__rCEm7 label{font-weight:500;color:var(--color-dark-brown);cursor:pointer}@media (max-width:768px){.VatRatesGuide_container__Se49N{margin:0;border-radius:0}.VatRatesGuide_content__StPpi{padding:1rem}.VatRatesGuide_header__ix4We{padding:2rem 1rem}.VatRatesGuide_header__ix4We h1{font-size:2rem}.VatRatesGuide_categoryAnalysis__1i_Dg,.VatRatesGuide_eligibilityFramework__8ygjS,.VatRatesGuide_exitStrategies__2N1Xd,.VatRatesGuide_resultComparison__5Bgol,.VatRatesGuide_schemeComparison___mcmQ{grid-template-columns:1fr;gap:1rem}.VatRatesGuide_advantagesGrid__qzG9Q,.VatRatesGuide_calculatorInputs__ZfT9s,.VatRatesGuide_categoryGrid__DsBsu,.VatRatesGuide_disadvantagesGrid__8OWYn,.VatRatesGuide_loserCategories__l92JT,.VatRatesGuide_mistakesAnalysis__DDzCx,.VatRatesGuide_purchaseStrategies__Jc3Oz,.VatRatesGuide_resourceGrid__D1H4Y,.VatRatesGuide_scenariosGrid__aBhOX,.VatRatesGuide_winnerCategories__8No7u{grid-template-columns:1fr}.VatRatesGuide_scrollToTop__GJbg5{width:45px;height:45px;bottom:1rem;right:1rem}}@media (max-width:480px){.VatRatesGuide_header__ix4We h1{font-size:1.6rem}.VatRatesGuide_subtitle__ap0uv{font-size:1rem}.VatRatesGuide_audienceBox__rpkgM,.VatRatesGuide_executiveSummary__LDnxc,.VatRatesGuide_relatedResources__ergTy{padding:1rem}.VatRatesGuide_content__StPpi h2{font-size:1.4rem}.VatRatesGuide_content__StPpi h3{font-size:1.2rem}.VatRatesGuide_categoryHeader__2uprZ{flex-direction:column;gap:.5rem;align-items:flex-start}.VatRatesGuide_rateDisplay___h86T{align-self:flex-end}.VatRatesGuide_strategySteps__rCEm7 li{flex-direction:column;gap:.5rem}.VatRatesGuide_strategyBox__lknMA{align-self:flex-start}.VatRatesGuide_guidanceRule__k7qN4{flex-direction:column;gap:.5rem;text-align:center}}.VatExplainedGuide_progressBar__6pVLL{position:fixed;top:0;left:0;height:3px;background:linear-gradient(to right,var(--color-ocean-teal),var(--color-sunset-orange));z-index:1000;transition:width .1s}.VatExplainedGuide_container__G3nh9{max-width:900px;margin:0 auto;background:#fff;box-shadow:0 4px 20px rgba(0,0,0,.1);border-radius:8px;overflow:hidden}.VatExplainedGuide_header__p1yYh{background:linear-gradient(135deg,var(--color-dark-brown) 0,var(--color-ocean-teal) 100%);color:#fff;padding:3rem 2rem 2rem;text-align:center}.VatExplainedGuide_header__p1yYh h1{font-size:2.2rem;font-weight:700;margin-bottom:.5rem;letter-spacing:-.02em}.VatExplainedGuide_subtitle__ESMO_{font-size:1.1rem;opacity:.9;font-weight:300;margin-bottom:1.5rem}.VatExplainedGuide_content__dHgek{padding:2rem;font-family:Segoe UI,Tahoma,Geneva,Verdana,sans-serif;line-height:1.6;color:var(--color-dark-brown)}.VatExplainedGuide_audienceBox__Euzwm{background:linear-gradient(135deg,var(--color-cream-bg) 0,var(--color-cream-bg-dark) 100%);border-left:4px solid var(--color-ocean-teal);padding:1.5rem;margin:2rem 0;border-radius:0 8px 8px 0}.VatExplainedGuide_audienceBox__Euzwm h2{color:var(--color-dark-brown);margin-bottom:1rem;font-size:1.3rem}.VatExplainedGuide_executiveSummary__xWA7x{background:var(--color-cream-bg);border:1px solid var(--color-ocean-teal-light);border-radius:8px;padding:2rem;margin:2rem 0}.VatExplainedGuide_executiveSummary__xWA7x h2{color:var(--color-ocean-teal-dark);margin-bottom:1rem;font-size:1.4rem}.VatExplainedGuide_keyTakeaways__a7WuV{background:#fff;border-left:4px solid var(--color-sunset-orange);padding:1.5rem;margin:1.5rem 0;box-shadow:0 2px 8px rgba(0,0,0,.05)}.VatExplainedGuide_keyTakeaways__a7WuV ul{list-style:none;padding-left:0}.VatExplainedGuide_keyTakeaways__a7WuV li{margin:.8rem 0;padding-left:1.5rem;position:relative}.VatExplainedGuide_keyTakeaways__a7WuV li:before{content:"•";color:var(--color-sunset-orange);font-weight:700;position:absolute;left:0;font-size:1.2rem}.VatExplainedGuide_content__dHgek h2{color:var(--color-dark-brown);font-size:1.6rem;margin:2.5rem 0 1rem;padding-bottom:.5rem;border-bottom:2px solid var(--color-cream-bg-dark);font-weight:600}.VatExplainedGuide_content__dHgek h3{color:var(--color-ocean-teal);font-size:1.3rem;margin:2rem 0 1rem;font-weight:600}.VatExplainedGuide_content__dHgek h4{color:var(--color-dark-brown-light);font-size:1.1rem;margin:1.5rem 0 .8rem;font-weight:600}.VatExplainedGuide_content__dHgek p{margin-bottom:1.2rem;text-align:justify}.VatExplainedGuide_formulaBox__jH1Zq{background:var(--color-light-sand);border:2px solid var(--color-golden-yellow);border-radius:8px;padding:1.5rem;margin:1.5rem 0;text-align:center;font-size:1.2rem;font-weight:600;color:var(--color-dark-brown)}.VatExplainedGuide_exampleBox__yM5ax{background:var(--color-cream-bg);border-left:4px solid var(--color-golden-yellow);padding:1.5rem;margin:1.5rem 0;border-radius:0 8px 8px 0}.VatExplainedGuide_exampleBox__yM5ax strong{color:var(--color-dark-brown)}.VatExplainedGuide_termsTable___h3yS{width:100%;border-collapse:collapse;margin:1.5rem 0;background:#fff;border-radius:8px;overflow:hidden;box-shadow:0 2px 12px rgba(0,0,0,.1)}.VatExplainedGuide_termsTable___h3yS th{background:linear-gradient(135deg,var(--color-dark-brown) 0,var(--color-ocean-teal) 100%);color:#fff;padding:1rem;text-align:left;font-weight:600}.VatExplainedGuide_termsTable___h3yS td{padding:1rem;border-bottom:1px solid #e0e0e0}.VatExplainedGuide_termsTable___h3yS tr:last-child td{border-bottom:none}.VatExplainedGuide_termsTable___h3yS tr:nth-child(2n){background-color:var(--color-cream-bg)}.VatExplainedGuide_benefitsDrawbacks__q2qlk{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin:2rem 0}.VatExplainedGuide_benefits__Nn_6O{background:var(--color-cream-bg);border-left:4px solid var(--color-golden-yellow);padding:1.5rem;border-radius:0 8px 8px 0}.VatExplainedGuide_drawbacks__gspo_{background:#fff5e6;border-left:4px solid var(--color-sunset-orange);padding:1.5rem;border-radius:0 8px 8px 0}.VatExplainedGuide_benefits__Nn_6O h4,.VatExplainedGuide_drawbacks__gspo_ h4{margin-top:0;color:var(--color-dark-brown)}.VatExplainedGuide_benefits__Nn_6O ul,.VatExplainedGuide_drawbacks__gspo_ ul{padding-left:1.2rem}.VatExplainedGuide_benefits__Nn_6O li,.VatExplainedGuide_drawbacks__gspo_ li{margin:.8rem 0}.VatExplainedGuide_internalLink__ealXX{color:var(--color-ocean-teal);text-decoration:none;font-weight:500;border-bottom:1px solid transparent;transition:all .3s ease}.VatExplainedGuide_internalLink__ealXX:hover{color:var(--color-ocean-teal-dark);border-bottom-color:var(--color-ocean-teal-dark)}.VatExplainedGuide_corporateExample__EatXC{background:var(--color-cream-bg-dark);border-left:4px solid var(--color-sunset-orange-light);padding:1.5rem;margin:1.5rem 0;border-radius:0 8px 8px 0;font-style:italic}.VatExplainedGuide_strategicFramework__v_uBs{background:#fff;border:1px solid var(--color-cream-bg-dark);border-radius:8px;padding:1.5rem;margin:1.5rem 0}.VatExplainedGuide_strategicFramework__v_uBs ol{padding-left:1.5rem}.VatExplainedGuide_strategicFramework__v_uBs li{margin:.8rem 0;font-weight:500}.VatExplainedGuide_relatedResources__e7Rqa{background:var(--color-cream-bg);border:1px solid var(--color-cream-bg-dark);border-radius:8px;padding:2rem;margin:2rem 0}.VatExplainedGuide_relatedResources__e7Rqa h2{color:var(--color-dark-brown);margin-bottom:1.5rem;border:none;padding:0}.VatExplainedGuide_resourceGrid__362mm{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1rem;margin-top:1.5rem}.VatExplainedGuide_resourceItem__aPB2g{background:#fff;padding:1.2rem;border-radius:6px;border-left:3px solid var(--color-ocean-teal);box-shadow:0 2px 4px rgba(0,0,0,.05);transition:transform .2s ease}.VatExplainedGuide_resourceItem__aPB2g:hover{transform:translateY(-2px);box-shadow:0 4px 12px rgba(0,0,0,.1)}.VatExplainedGuide_resourceItem__aPB2g a{font-weight:600;display:block;margin-bottom:.5rem;color:var(--color-ocean-teal);text-decoration:none}.VatExplainedGuide_resourceItem__aPB2g a:hover{color:var(--color-ocean-teal-dark)}.VatExplainedGuide_resourceItem__aPB2g p{margin:0;font-size:.9rem;color:#666}.VatExplainedGuide_externalResources__jQMxv{background:#fff5e6;border:1px solid var(--color-sunset-orange-light);border-radius:8px;padding:1.5rem;margin:2rem 0}.VatExplainedGuide_externalResources__jQMxv a{color:var(--color-ocean-teal);text-decoration:none;font-weight:500}.VatExplainedGuide_externalResources__jQMxv a:hover{color:var(--color-ocean-teal-dark)}.VatExplainedGuide_authorBio__npZuL{background:linear-gradient(135deg,var(--color-cream-bg) 0,var(--color-cream-bg-dark) 100%);border-radius:8px;padding:2rem;margin:2rem 0;text-align:center}.VatExplainedGuide_authorBio__npZuL strong{color:var(--color-dark-brown);font-size:1.1rem}.VatExplainedGuide_conclusion__jCz07{background:var(--color-cream-bg);border:2px solid var(--color-ocean-teal-light);border-radius:8px;padding:2rem;margin:2rem 0;text-align:center}.VatExplainedGuide_disclaimer__l3u5T{font-size:.9rem;color:#666;font-style:italic;text-align:center;margin:2rem 0;padding:1rem;background:var(--color-cream-bg);border-radius:4px}.VatExplainedGuide_disclaimer__l3u5T a{color:var(--color-ocean-teal);text-decoration:none}.VatExplainedGuide_disclaimer__l3u5T a:hover{color:var(--color-ocean-teal-dark)}.VatExplainedGuide_scrollToTop__pRSYx{position:fixed;bottom:2rem;right:2rem;background:var(--color-ocean-teal);color:#fff;width:50px;height:50px;border-radius:50%;display:flex;align-items:center;justify-content:center;cursor:pointer;border:none;font-size:1.2rem;box-shadow:0 4px 12px rgba(0,0,0,.15);transition:all .3s ease}.VatExplainedGuide_scrollToTop__pRSYx:hover{background:var(--color-ocean-teal-dark);transform:translateY(-2px)}@media (max-width:768px){.VatExplainedGuide_container__G3nh9{margin:0;border-radius:0}.VatExplainedGuide_content__dHgek{padding:1rem}.VatExplainedGuide_header__p1yYh{padding:2rem 1rem}.VatExplainedGuide_header__p1yYh h1{font-size:1.8rem}.VatExplainedGuide_benefitsDrawbacks__q2qlk{grid-template-columns:1fr;gap:1rem}.VatExplainedGuide_resourceGrid__362mm{grid-template-columns:1fr}.VatExplainedGuide_termsTable___h3yS{font-size:.9rem}.VatExplainedGuide_termsTable___h3yS td,.VatExplainedGuide_termsTable___h3yS th{padding:.7rem}.VatExplainedGuide_scrollToTop__pRSYx{width:45px;height:45px;bottom:1rem;right:1rem}}@media (max-width:480px){.VatExplainedGuide_header__p1yYh h1{font-size:1.5rem}.VatExplainedGuide_subtitle__ESMO_{font-size:1rem}.VatExplainedGuide_audienceBox__Euzwm,.VatExplainedGuide_executiveSummary__xWA7x,.VatExplainedGuide_relatedResources__e7Rqa{padding:1rem}.VatExplainedGuide_content__dHgek h2{font-size:1.4rem}.VatExplainedGuide_content__dHgek h3{font-size:1.2rem}}