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VAT rates in the United Kingdom

The United Kingdom imposes Value Added Tax (VAT) at different rates as follows for various goods and services:

1. Standard rate - 20%

The standard VAT rate is applicable to all taxable goods and services in the United Kingdom, except when a specific measure allows for a reduced rate.

2. Reduced rate - 5%

Electricity, natural gas and district heating supplies (for domestic use only); some energy-saving domestic installations and goods; LPG and heating oil (for domestic use only).

3. Zero rate - 0%

Printed books (including e-books); newspapers and periodicals; supplies of food and drink (some exceptions); take away food (if bought on the catering premises); domestic passenger transport; some construction work on new buildings; some supplies of new buildings; commercial ship and aircraft stores; intra-community and international passenger transport.

Source: https://www.gov.uk/charge-reclaim-record-vat

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