Rates of VAT on different goods and services
Introduction
If you're registered for VAT and you make VAT taxable supplies you'll have to charge VAT on them. Normally you charge VAT at the standard rate, unless the goods or services you are selling, and the circumstances in which you're selling them, mean you are allowed to charge a different rate.
There are different rates of VAT, depending on the type of goods or services your business provides. At the moment there are three different rates. They are:
- standard rate - 17.5 per cent
- reduced rate - 5 per cent
- zero rate - 0 per cent
There are also some goods and services that are:
- exempt - so no VAT is charged on them
- outside the scope of the UK VAT system altogether
This guide lists certain goods and services that are reduced-rated, zero-rated, exempt or outside the scope of VAT. It's not a complete list.
Subjects covered in this guide
- Introduction
- Different goods and services - and their VAT rate
- Sport, leisure, culture and antiques
- Charities, welfare, health and education
- Power, utilities, energy and energy saving, heating
- Building and construction, land and property
- Transport, freight, travel and vehicles
- Printing, postage, publications - books, magazines and newspapers
- Clothing and footwear, protective and safety equipment
- Financial services and investments, insurance
