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