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| Food and drink, animals, animal feed, plants and seeds | |||
| Food | |||
| Catering ℹ️ | Standard | ||
| Confectionary ℹ️ | Standard | ||
| Crisps and savory snacks ℹ️ | Standard | ||
| Hot food ℹ️ | Standard | ||
| Hot takeaways ℹ️ | Standard | ||
| Ice cream ℹ️ | Standard | ||
| Cold takeaways ℹ️ | 0% | ||
| Cold takeaways eaten in designated areas ℹ️ | Standard | ||
| Home deliveries ℹ️ | Standard | ||
| Food eaten in restaurants ℹ️ | Standard | ||
| Other food and drinks for human consumption ℹ️ | 0% | ||
| Drinks | |||
| Sports drinks ℹ️ | Standard | ||
| Soft drinks and mineral water ℹ️ | Standard | ||
| Animal food | |||
| Pet food ℹ️ | Standard | ||
| Sport, leisure, culture and antiques | |||
| Sport | |||
| Physical education and sports activities ℹ️ | Exempt | ||
| Leisure | |||
| Betting and gaming — including pool betting and games of chance ℹ️ | Exempt | ||
| Bingo — including remote games played on the internet, telephone, television or radio ℹ️ | Exempt | ||
| Lottery ticket sales ℹ️ | Exempt | ||
| Online lottery games ℹ️ | Exempt | ||
| Retailer commission on lottery ticket sales ℹ️ | Exempt | ||
| Culture | |||
| Admission charges by public authorities or eligible cultural bodies to certain cultural events such as visits to museums, art exhibitions, zoos and performances ℹ️ | Exempt | ||
| Antiques | |||
| Antiques, works of art or similar (as assets of historic houses) sold by private treaty to public collections ℹ️ | Exempt | ||
| Antiques, works of art or similar (as assets of historic houses) used to settle a tax or estate duty debt with HMRC ℹ️ | Exempt | ||
| Health, education, welfare and charities | |||
| Charities | |||
| Admission charges by charities ℹ️ | Exempt | ||
| Advertising services for charities ℹ️ | 0% | ||
| Certain goods sold at charitable fundraising events ℹ️ | 0% | ||
| Charitable fundraising events ℹ️ | Exempt | ||
| Charity shops — selling donated goods ℹ️ | 0% | ||
| Construction and sale of new buildings for a relevant charitable purpose ℹ️ | 0% | ||
| Energy-saving materials permanently installed in dwellings and buildings used for a relevant residential purpose providing the total cost of them (not including VAT) is not over 60% of the cost of the installation of the products (not including VAT) ℹ️ | 5% | ||
| Sponsored charitable events ℹ️ | Exempt | ||
| Voluntary donations to charity ℹ️ | Out of Scope | ||
| Welfare | |||
| Building services for disabled people ℹ️ | 0% | ||
| Burial or cremation of dead people, or burial at sea ℹ️ | Exempt | ||
| Mobility aids for the elderly ℹ️ | 5% | ||
| Equipment for blind or partially sighted people ℹ️ | 0% | ||
| Equipment for disabled people ℹ️ | 0% | ||
| Funeral plans written under contracts of insurance ℹ️ | Exempt | ||
| Smoking cessation products — nicotine patches and gum ℹ️ | 5% | ||
| Welfare services provided by charities at significantly below cost ℹ️ | Out of Scope | ||
| Magnetic tape adapted for recording speech for blind people together with apparatus for making and playing the adapted tape and certain low vision aids ℹ️ | 0% | ||
| Health | |||
| Care or medical treatment provided by a qualifying institution like a hospital, hospice or nursing home ℹ️ | Exempt | ||
| Dispensing of prescriptions by a registered pharmacist ℹ️ | 0% | ||
| Health services provided by registered doctors, dentists, opticians, pharmacists and other health professionals ℹ️ | Exempt | ||
| Incontinence products ℹ️ | 0% | ||
| Maternity pads ℹ️ | 0% | ||
| Sanitary protection products ℹ️ | 0% | ||
| Low vision aids ℹ️ | 0% | ||
| Education | |||
| Education and vocational training provided by an eligible body other than a ‘private school’. Goods or services closely connected to the education provided by an eligible body like a school, college or university ℹ️ | Exempt | ||
| Power, utilities, energy and energy saving, heating | |||
| Power | |||
| Electricity for domestic and residential use or for non-business use by a charity ℹ️ | 5% | ||
| Gas for domestic and residential use or for non-business use by a charity ℹ️ | 5% | ||
| Heating oil for domestic and residential use or for non-business use by a charity ℹ️ | 5% | ||
| Solid fuel for domestic and residential use or for non-business use by a charity ℹ️ | 5% | ||
| Utilities | |||
| Cesspools, septic tanks or similar (domestic) — emptying ℹ️ | 0% | ||
| Sewerage services supplied to domestic or industrial customers ℹ️ | 0% | ||
| Water supplied to households ℹ️ | 0% | ||
| Energy-saving materials installed in dwellings and buildings used for a relevant residential purpose | |||
| Air source heat pumps ℹ️ | 0% | 5% Northern Ireland | |
| Boilers — wood fuelled ℹ️ | 0% | 5% Northern Ireland | |
| Central heating and hot water controls ℹ️ | 0% | 5% Northern Ireland | |
| Draught stripping ℹ️ | 0% | 5% Northern Ireland | |
| Ground source heat pumps ℹ️ | 0% | 5% Northern Ireland | |
| Insulation ℹ️ | 0% | 5% Northern Ireland | |
| Micro combined heat and power units ℹ️ | 0% | 5% Northern Ireland | |
| Solar panels ℹ️ | 0% | 5% Northern Ireland | |
| Water and wind turbines ℹ️ | 0% | ||
| Heating equipment and connection of gas supply (to the extent they are grant-funded by certain funders to people aged over 60 or who are in receipt of certain benefits) | |||
| Closed solid fuel fire cassettes ℹ️ | 5% | ||
| Electric dual immersion water heaters with factory-insulated hot water tanks ℹ️ | 5% | ||
| Electric storage heaters ℹ️ | 5% | ||
| Gas-fired boilers ℹ️ | 5% | ||
| Gas room heaters with thermostatic controls ℹ️ | 5% | ||
| Oil-fired boilers ℹ️ | 5% | ||
| Radiators ℹ️ | 5% | ||
| The installation, repair and maintenance of a boiler, radiators, pipework and controls forming a central heating system (including micro combined heat and power systems) ℹ️ | 5% | ||
| The installation, repair and maintenance of renewable source heating systems. This means space or water heating systems which use energy from: renewable sources, including solar, wind and hydroelectric power; or near renewable sources, including ground and air heat ℹ️ | 5% | ||
| Connection or reconnection to the mains gas supply ℹ️ | 5% | ||
| Building and construction, land and property | |||
| Building and construction | |||
| Substantial reconstructions to protected buildings that are buildings used as a dwelling, for a relevant residential purpose or for a relevant charitable purpose ℹ️ | 0% | ||
| The installation of a bathroom or lavatory, constructing ramps and widening doorways or passageways for disabled people in their own home ℹ️ | 0% | ||
| Construction and first freehold or long leasehold sale of a new building for a relevant charitable purpose ℹ️ | 0% | ||
| Construction and first freehold or long leasehold sale of a new building for relevant residential purposes ℹ️ | 0% | ||
| Construction and first freehold or long leasehold sale of new domestic buildings ℹ️ | 0% | ||
| Converting existing premises by increasing the number of dwellings within the building ℹ️ | 5% | ||
| Renovating a dwelling that has been empty for at least 2 years ℹ️ | 5% | ||
| First freehold or long leasehold sale of a commercial building converted into a dwelling or dwellings ℹ️ | 0% | ||
| First freehold or long leasehold sale of buildings converted for relevant residential purposes ℹ️ | 0% | ||
| First freehold or long leasehold sale of buildings converted for relevant charitable purposes ℹ️ | 0% | ||
| Land and property | |||
| Garages or parking spaces let together with dwellings (under shorthold tenancy agreements) for permanent residential use ℹ️ | Exempt | ||
| Parking — grant, or licence, to occupy land on which incidental parking takes place ℹ️ | Exempt | ||
| Property, land and buildings — grant, or licence, to occupy land or buildings ℹ️ | Exempt | ||
| Sale or long lease of a new dwelling with garage or parking space ℹ️ | 0% | ||
| Transport, freight, travel and vehicles | |||
| Transport | |||
| Aircraft repair and maintenance ℹ️ | 0% | ||
| Freight | |||
| Freight transport to or from a place outside the UK ℹ️ | 0% | ||
| Freight containers — sale, lease or hire to a place outside the UK and the EU ℹ️ | 0% | ||
| International freight transport that takes place in the UK and its territorial waters ℹ️ | 0% | ||
| Travel | |||
| Houseboat moorings ℹ️ | Exempt | ||
| Parking spaces or garages supplied with houseboat moorings ℹ️ | Exempt | ||
| Passenger transport in a vehicle, boat or aircraft that carries not less than 10 passengers ℹ️ | 0% | ||
| Tolls for bridges, tunnels and roads operated by public authorities ℹ️ | Out of Scope | ||
| Vehicles | |||
| Aircraft repair and maintenance ℹ️ | 0% | ||
| Airships — sale or charter ℹ️ | 0% | ||
| Caravans (more than 7 metres long or more than 2.55 metres wide) ℹ️ | 0% | or 5% | |
| Civil aeroplanes — sale or charter ℹ️ | 0% | ||
| Helicopters — sale or charter ℹ️ | 0% | ||
| Houseboats — sale or let out on hire ℹ️ | 0% | ||
| Military aeroplanes — sale or charter ℹ️ | 0% | ||
| Ship repairs and maintenance ℹ️ | 0% | ||
| Shipbuilding — 15 tons or over gross tonnage ℹ️ | 0% | ||
| Printing, postage, publications — books, magazines and newspapers | |||
| Printing | |||
| Brochures ℹ️ | 0% | ||
| Leaflets ℹ️ | 0% | ||
| Pamphlets ℹ️ | 0% | ||
| Postage | |||
| Direct-mail postal services meeting all the conditions of VAT Notice 700/24 3.2 and 3.3 ℹ️ | Out of Scope | ||
| Postage, packing and delivery within the UK included in the sales contract but charged for separately, for example, mail order ℹ️ | The same rate as the goods being delivered or posted | ||
| Public postal services provided by the Royal Mail under a universal service obligation ℹ️ | Exempt | ||
| Other postal services that are not subject to a universal service obligation ℹ️ | Standard | ||
| Publications | |||
| Books ℹ️ | 0% | ||
| Children’s painting and picture books ℹ️ | 0% | ||
| Maps and charts ℹ️ | 0% | ||
| Magazines ℹ️ | 0% | ||
| Newspapers ℹ️ | 0% | ||
| Printed or copied music ℹ️ | 0% | ||
| Publications ℹ️ | 0% | ||
| Clothing and footwear, protective and safety equipment | |||
| Clothing and footwear | |||
| Babywear ℹ️ | 0% | ||
| Children’s clothes and footwear ℹ️ | 0% | ||
| Protective and safety equipment | |||
| Carrycots with restraint straps ℹ️ | 5% | ||
| Children’s car seats, booster seats and booster cushions ℹ️ | 5% | ||
| Children’s safety seats with bare wheeled framework ℹ️ | 5% | ||
| Cycle helmets — CE marked ℹ️ | 0% | ||
| Motorcycle helmets that meet safety standards ℹ️ | 0% | ||
| Protective boots and helmets for industrial use ℹ️ | 0% | ||
| Financial services and investments, insurance | |||
| Financial services and investments | |||
| Financial services including the issue, transfer or receipt of, or dealing with money, securities for money or orders for the payment of money ℹ️ | Exempt | ||
| The granting of credit such as loans ℹ️ | Exempt | ||
| The management of credit by the person who has granted it ℹ️ | Exempt | ||
| The provision of the facility of instalment credit finance for example hire-purchase ℹ️ | Exempt | ||
| The provision of qualifying financial intermediary services ℹ️ | Exempt | ||
| The issue, transfer or dealing with a security, including shares and bonds ℹ️ | Exempt | ||
| The operation of a current, deposit or savings account ℹ️ | Exempt | ||
| The management of a qualifying special investment fund ℹ️ | Exempt | ||
| Financial service supplied as a separate element but with other goods or services ℹ️ | Exempt | ||
| Financial service supplied as part of a single supply with other goods or services ℹ️ | Exempt if financial service is the principal element of the supply | ||
| Gold investment coins ℹ️ | Exempt | ||
| Insurance | |||
| Friendly society subscriptions for the provision of insurance ℹ️ | Exempt | ||
| Insurance and reinsurance transactions ℹ️ | Exempt | ||
| Insurance brokers and agents acting in an intermediary capacity ℹ️ | Exempt | ||
| Insurance supplied as a separate element but with other goods or services ℹ️ | Exempt | ||
| Insurance supplied as part of a single supply with other goods or services ℹ️ | Exempt if insurance is the principal element of the supply | ||