#vat-item-page,#vat-category-page,#vat-subcategory-page{flex-direction:column;gap:1.5rem;width:100%;max-width:900px;margin:0 auto;padding:2rem;display:flex}#vat-item-page>*,#vat-category-page>*,#vat-subcategory-page>*{margin:0}#vat-item-page{grid-template-columns:minmax(0,1fr);gap:2rem clamp(2rem,5vw,4.5rem);max-width:1120px;padding:clamp(2rem,4vw,3.5rem) clamp(1rem,4vw,2.5rem);display:grid}#vat-item-page.has-related{grid-template-columns:minmax(0,1.5fr) minmax(250px,.9fr)}#vat-item-page>.breadcrumb,#vat-item-page>.item-back-link{grid-column:1/-1}#vat-item-page .item-main{flex-direction:column;align-items:flex-start;gap:2.25rem;min-width:0;display:flex}#vat-item-page h1{max-width:26ch;margin:0;font-size:2.5rem;line-height:1.15}.breadcrumb{color:var(--color-muted);font-size:.9rem}.breadcrumb a{color:var(--color-link)}.breadcrumb a:hover{color:var(--color-link-hover)}.rate-line{flex-wrap:wrap;align-items:center;gap:.75rem;font-size:1.05rem;font-weight:600;display:flex}.rate-summary{border-block:1px solid var(--color-border);grid-template-columns:8rem minmax(0,1fr);align-items:start;gap:1.25rem;width:100%;padding:1.5rem 0;display:grid}.rate-label{color:var(--color-muted);text-transform:uppercase;padding-top:.18rem;font-size:.88rem;font-weight:700}.rate-value{min-width:0;color:var(--color-text);overflow-wrap:anywhere;font-size:1.12rem;font-weight:600;line-height:1.45}#vat-item-page .vat-tag,#vat-category-page .vat-tag,#vat-subcategory-page .vat-tag{white-space:nowrap;width:auto;padding:.55rem .9rem;font-size:.95rem}.notes{max-width:70ch;margin:0;font-size:1.05rem;line-height:1.8}.item-source{border-top:1px solid var(--color-border);flex-direction:column;align-items:flex-start;gap:.5rem;max-width:70ch;margin:0;padding-top:1.75rem;font-size:.95rem;display:flex}.item-source-label{color:var(--color-muted);text-transform:uppercase;font-size:.75rem;font-weight:700}.vat-guidance{width:100%;max-width:70ch}.vat-guidance h2{margin:0 0 1.1rem;font-size:1.05rem}.vat-guidance dl{flex-direction:column;gap:1.25rem;margin:0;display:flex}.vat-guidance-row{grid-template-columns:8rem minmax(0,1fr);gap:1.25rem;display:grid}.vat-guidance-row dt{color:var(--color-muted);text-transform:uppercase;font-size:.78rem;font-weight:700}.vat-guidance-row dd{margin:0;line-height:1.6}#vat-item-page>p a{color:var(--color-link);text-underline-offset:3px;text-decoration-thickness:1px}.related ul,.category-item-list{margin:0;padding:0;list-style:none}.related{border:1px solid var(--color-border);border-radius:var(--radius-control);background:var(--color-surface);align-self:start;padding:1.5rem}.related h2{margin:0 0 .75rem;font-size:1.15rem}.related ul{margin:0}.related li,.category-item-list li{border-bottom:1px solid var(--color-border);align-items:center;gap:.75rem;padding:.7rem 0;display:flex}.related li>a{overflow-wrap:anywhere;min-width:0}.related li.extended-treatment{flex-wrap:wrap;align-items:flex-start}.related li.extended-treatment>a{flex:0 0 100%}.related-treatment{border-left:2px solid var(--color-focus);color:var(--color-text);overflow-wrap:anywhere;flex:0 0 100%;padding-left:.55rem;font-size:.76rem;line-height:1.4}.related-treatment-label{color:var(--color-muted);text-transform:uppercase;font-size:.65rem;font-weight:700;display:block}#vat-item-page .related li>.vat-tag{letter-spacing:0;white-space:nowrap;flex:0 0 5.5rem;width:5.5rem;min-width:0;max-width:5.5rem;padding:.21rem .35rem;font-size:.8rem;line-height:1.15}#vat-item-page>.item-back-link{border-top:1px solid var(--color-border);padding-top:1.5rem}.related a,.category-item-list a{color:var(--color-link);flex:1;text-decoration:underline}.subcategory-count{color:var(--color-muted);white-space:nowrap;font-size:.85rem}.related a:hover,.category-item-list a:hover{color:var(--color-link-hover)}@media (width<=600px){#vat-item-page,#vat-category-page,#vat-subcategory-page{gap:1.25rem;padding:1.5rem 1rem}#vat-item-page{row-gap:1.5rem}#vat-item-page.has-related{grid-template-columns:minmax(0,1fr)}#vat-item-page h1{font-size:2rem}#vat-item-page .item-main{gap:1.75rem}#vat-item-page .rate-summary{grid-template-columns:minmax(0,1fr);gap:.35rem}#vat-item-page .related{padding:1.1rem}}