Frequently asked questions about UK VAT rates
Answers to common questions about how UK VAT rate categories work in practice. For the specific VAT treatment of an individual product or service, search or browse by category.
VAT rate categories explained
What does "Standard" mean for VAT?
VAT is charged at the standard rate (20%). VAT paid on costs related to making this supply can normally be reclaimed in full as input tax.
What does "5%" mean for VAT?
VAT is charged, but at the reduced rate (5%). VAT paid on costs related to making this supply can normally be reclaimed in full as input tax.
What does "0%" mean for VAT?
VAT is charged, but at a rate of 0% (zero-rated). Even though no VAT is added to the price, VAT paid on related costs can still normally be reclaimed as input tax.
What does "Exempt" mean for VAT?
No VAT is charged because this supply is exempt. VAT paid on costs directly related to this exempt supply cannot normally be reclaimed as input tax.
What does "Out of Scope" mean for VAT?
This is outside the scope of UK VAT, so it's not a taxable supply at all. As it falls outside the VAT system entirely, it does not affect input tax recovery on your other, taxable supplies.
General questions
What's the difference between zero-rated and exempt supplies?
Zero-rated supplies are still taxable supplies, just at a rate of 0%, so VAT on related costs can normally be reclaimed. Exempt supplies aren't taxable supplies at all, so VAT on related costs usually cannot be reclaimed.
How do I find the VAT rate for a specific product or service?
Use the search bar at the top of the page, or browse by category, to find the specific item you're looking for, along with its VAT rate and a link to the relevant HMRC guidance.
Is this site an official HMRC resource?
No. vatable.org.uk is an independent reference tool and is not affiliated with HMRC or the UK government. Always confirm the VAT treatment of your own supplies using official HMRC guidance or a qualified tax professional.