In this section:
- VAT rates explained: standard, reduced, zero, exempt
- Goods and services by VAT rate
Goods and services by VAT rate
There are three different rates of VAT - standard, reduced and zero - which apply to different types of goods and services. In addition, some goods and services are exempt from VAT, while others are outside the scope of VAT. This guide lists different goods and services by VAT rate, including items that are exempt from VAT or outside the scope of VAT.
On this page:
- Standard rate 17.5 per cent
- Reduced rate 5 percent
- Zero-rated
- Exempt
- Outside the scope of UK VAT
- More useful links
Standard rate 17.5 per cent
VAT is chargeable at 17.5 per cent on most goods and services. This is the standard rate of VAT that is charged unless goods and services are listed under zero rate, reduced rate, exempt or outside the scope of UK VAT. You can find explanations about each of these below.
If you don't know whether you should charge VAT or not, and the goods and services you're looking for aren't listed below, you can contact us to check.
Reduced rate 5 per cent
Children's car seats
More about children's car seats in VAT Notice 701/23
Conversion of a residential building to a different residential use
Eco-friendly materials for insulation and saving or making power including wind turbines and solar panels
More about VAT on eco-friendly materials and their installation in VAT Notice 708/6
Electricity, gas and other types of fuel and power for household and non-business use - but power and fuel supplied to a business is standard-rated
More about VAT on fuel and power for household or non-business use in VAT Notice 701/19
Energy saving materials that are installed in residential or charity premises
More about VAT on energy saving materials in VAT Notice 708/6
Heating systems, security items, gas supplies and installations paid for by grants
More about heating and energy in VAT Notice 708/6
Nicotine patches, nicotine gum and other items to help people stop smoking that are bought over the counter
More about VAT and items to help people stop smoking in Budget Note 77/2008 (PDF 42K)
Renovation or alteration of empty residential premises
Sanitary towels, tampons and other products for periods and after having a baby
More about sanitary protection products in VAT Notice 701/18
Zero-rated
There are some goods and services that are zero-rated. This means that they're taxable for VAT, but the VAT rate is 0 per cent.
For some goods and services, zero-rating them depends on what you are supplying and who you are supplying them to.
If you don't know whether you should charge VAT or not, and the goods and services you're looking for aren't listed below, you can contact us to check.
Advertising for charities
Aircraft and helicopter building and repair
More about when VAT doesn't need to be charged on aircraft and related services in VAT Notice 744c
Bicycle helmets don't have VAT charged on them if they meet safety standards
More about cycle helmets in VAT Notice 701/23
Blind and partially sighted people can get some equipment VAT free or at a reduced rate, including talking books and vision aids
More about VAT-free items for blind people
Boots and helmets that are protective and for industrial use can be VAT free
More about protective boots and helmets in VAT Notice 701/23
Books, newspapers, magazines, talking books, printed music and maps
Read more about VAT and printed items in VAT Notice 701/10
Caravans and when they can be zero-rated
Find out more about VAT on caravans in VAT Notice 701/20
Charity shops and selling goods that are donated
Find out more about VAT and how it affects charities
Children's clothing and footwear that doesn't have VAT charged on it
More about VAT on children's clothing and footwear in VAT Notice 714
Construction and sale of domestic, residential and charitable buildings
More about VAT and how it affects residential or charitable buildings in VAT Notice 708
Disabled people can get some goods or services VAT free or at a reduced rate including beds, cars, ramps, some building work and chair lifts
More about reduced-rate VAT on equipment and vehicles for disabled people
Exports and despatches of goods and services to countries within and outside of the European Union
Read more about exports of goods
More about exports of services
Food for humans including meat, ready meals and cakes - but not food supplied for catering or hot take-aways, sweets including chocolate and other sweetened food, crisps, nuts and other savoury snacks, ice cream and cones, mineral water and other drinks
More about food in VAT Notice 701/14
Freight containers used to export goods from the European Union (EU) or for goods that you send from the UK to a VAT registered customer in another EU country
More about freight containers in VAT Notice 703/1
Freight transport
More about freight transport and related services in VAT Notice 744B
Fundraising by charities may benefit from special VAT treatment
More about VAT and charity fundraising
Houseboats and when they can be zero-rated
More about houseboats in VAT Notice 701/20
Machine tools that are used to work on goods to be exported or removed another EU country
More about tools used to make goods for export in VAT Notice 701/22
Motorcycle crash helmets don't have VAT charged on them if they meet safety standards
More about motorcycle helmets in VAT Notice 701/23
Overseas and temporary visitors may be able to reclaim VAT back on purchases they've made in the UK
Find out whether you can claim VAT back if you are a temporary visitor to the UK
Protective boots and helmets for industrial use can be VAT free
More about protective boots and helmets in VAT Notice 701/23
Publications, books, newspapers, magazines, talking books, printed music, maps and other printed material
More about VAT and printed items in VAT Notice 701/10
Renovations or alterations to a listed or protected building or a scheduled monument
More about listed and protected buildings and monuments in VAT Notice 708
Services provided internationally including working on goods for export, intermediary services and consultancy
More about VAT and services supplied overseas
Sewerage services to domestic customers including emptying cess pools and septic tanks - but drain unblocking services are standard-rated
More about sewerage and water services in VAT Notice 701/16
Ship building, repairs and handling at ports in the UK
More about VAT and ship building in VAT Notice 744C
Passenger transport with a driver or crew, including vehicles, boats and aircraft
More about passenger transport in VAT Notice 744A
Water supplies to households
More about water supplies to domestic users in VAT Notice 701/16
Water supplies to industrial users
More about supplies of water to industrial users in VAT Notice 701/16
Exempt from VAT
Some goods and services are exempt from VAT. This means that VAT is not charged on them, but sometimes there are conditions attached. Some businesses who sell goods or services that are exempt from VAT may not be able to claim back all of the VAT that is charged to them on their purchases.
If you don't know whether the goods and services you are supplying are exempt from VAT and they aren't listed below, you can contact us to check.
More about exempt and partly-exempt supplies and businesses
Admission charges by charities to museums, art exhibitions, zoos, theatres, musical or dance performances may qualify for VAT exemption
Find out more about charities and admission charges
More about charity income and whether it's taxable
Art and antiques that are sold to a public collection under a private treaty or used to settle part or all of an inheritance tax, capital transfer tax or estate duty debt with HMRC
More about private treaties and sales of art to satisfy tax debts in VAT Notice 701/12
Betting and gaming including pool betting and games of chance
More about betting and gaming in VAT Notice 701/26
Bingo including games played on the internet, telephone, television or radio
More about bingo in VAT Notice 701/27
Building sales and rental
More about sales of buildings in VAT Notice 742
Burial and cremation of dead humans including burial at sea
More about burial, cremation and the commemoration of the dead in VAT Notice 701/32
Car parking and when it is exempt or when VAT needs to be charged
More about car parking in VAT Notice 742
Charity fundraising where some organisations are exempt from VAT on some fundraising activities
Find out more about how VAT applies to charity fundraising
Cultural exhibitions and events held by public authorities or other qualifying bodies may qualify for VAT exemption on admission charges
More about VAT and cultural events in VAT Notice 701/47
More about charities and admission charges
Doctors, dentists and therapists services supplied by registered health professionals
More about VAT and how it affects health professionals in VAT Notice 701/57
Education services including vocational training, research, exam services and school photographs may be exempt from VAT when provided by certain organisations
More about educational services and how they are affected by VAT in VAT Notice 701/30
Financial services and how to account for VAT if you supply or receive financial services like loans, insurance, credit, factoring and shares and securities
Find out more about finance and how different services are affected by VAT in VAT Notice 701/49
Funerals including cremation, burial at sea, commemoration and transport
More about burial, cremation and the commemoration of the dead in VAT Notice 701/32
Gold investment coins and the criteria they have to meet to be exempt from VAT
More about gold investment coins in VAT Notice 701/21A
Health and welfare services provided by a hospital, hospice or a nursing home
More about health institutions in VAT Notice 701/31
Hospitals, hospices and nursing home services
More about VAT and how it affects health organisations in VAT Notice 701/31
Insurance including supplies by Friendly Societies, medical and welfare funds, insurance supplied with other goods and services and insurance supplied outside the UK
More about insurance in VAT Notice 701/36
Land and property including sales of land and buildings - but a supplier of land or property may waive the exemption and opt to tax it at the standard rate
More about land and property in VAT Notice 742
Lotteries including online internet lottery games
More about VAT and lotteries in VAT Notice 701/28
Moorings for houseboats including car parking for the boat owner
More about moorings in VAT Notice 742
Postal services supplied by the Post Office and Royal Mail
More about postal services in VAT Notice 700/24
Postage stamps supplied by the Royal Mail
More about postage stamps in VAT Notice 701/8
Sponsorship and fundraising for charities
More about VAT exemption for fundraising events
Sports and physical activity services you provide may be exempt from VAT including life saving, archery, sand yachting and yoga
More about sports activities in VAT Notice 701/45
Outside the scope of VAT
Some goods and services aren't covered by the UK VAT system at all - they're outside the scope of VAT.
You don't charge or reclaim VAT on goods or services that are outside the scope of VAT.
If you don't know whether you should charge VAT or not, and the goods and services you're looking for aren't listed below, you can contact us to check.
Donations to charity that are freely given and where the giver doesn't receive anything in return
More about how VAT applies to charities and donations
Hobbies, private or personal activities that aren't included in your business
More about the difference between business and non-business activities in VAT Notice 700
MOT testing
More about MOT tests in VAT Notice 700
Tolls for bridges, tunnels and roads operated by public authorities - but tolls for privately operated bridges, tunnels and roads are standard-rated
More about tolls operated by public authorities in VAT Business Brief 03/03
Welfare services provided by charities at below cost price may be outside the scope of VAT
More about welfare services in VAT Notice 701/1
