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If you鈥檙e registered for VAT, you have to charge VAT when you make taxable supplies.

What qualifies and the VAT rate you charge depends on the type of goods or services you provide.

No VAT is charged on goods or services that are:

• exempt from VAT
• outside the scope of the UK VAT system

This guide to goods and services and their VAT rates is not a complete list. You can see a full list of VAT notices for goods and services not included in this guide.

VAT rate conditions

These rates may only apply if certain conditions are met, or in particular circumstances, depending on some or all of the following:

• who鈥檚 providing or buying them
• where they鈥檙e provided
• how they鈥檙e presented for sale
• the precise nature of the goods or services
• whether you obtain the necessary evidence
• whether you keep the right records
• whether they鈥檙e provided with other goods and services

Other conditions may also apply.

There are also specific VAT rules for certain trades that affect:

• how you account for VAT
• how much you must pay
• how much you can reclaim

Find information about VAT for builders and VAT for charities.

International trade

Goods exported outside the UK are zero-rated, subject to conditions. You can read more about VAT on goods sent overseas.

Food and drink, animals, animal feed, plants and seeds

Food and drink for human consumption is usually zero-rated but some items are always standard-rated. These include:

• catering
• alcoholic drinks
• confectionery
• crisps and savoury snacks
• hot food
• sports drinks
• hot takeaways
• ice cream
• soft drinks and mineral water

Restaurants must always charge VAT on everything eaten either on their premises or in communal areas designated for their customers to use, such as shared tables in a shopping centre or airport food courts.

In addition, restaurants and takeaway vendors must charge VAT on all hot takeaways and home deliveries, but do not need to charge VAT on cold takeaway food unless it鈥檚 to be eaten in a designated area.

From 15 July 2020 to 31 March 2021, certain supplies of catering and hot takeaway food that would normally be taxable at the standard rate of VAT, will be liable to the reduced rate of 5%.

Certain animals, animal feeding products, plants and seeds also qualify for the zero rate, but only if the conditions in the following VAT notices are met. However, products packaged as pet food are standard-rated.

Find out more about:

• food and drink in VAT Notice 701/14
• catering and take-away food in VAT Notice 709/1
• animals and animal feed in VAT Notice 701/15
• plants and seeds in VAT Notice 701/38

Sport, leisure, culture and antiques

Sport

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Physical education and sports activities	Exempt	痴础罢听狈辞迟颈肠别听701/45

Leisure

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Betting and gaming 鈥� including pool betting and games of chance	Exempt	痴础罢听狈辞迟颈肠别听701/29
Bingo 鈥� including remote games played on the internet, telephone, television or radio	Exempt	痴础罢听狈辞迟颈肠别听701/29
Lottery ticket sales	Exempt	痴础罢听狈辞迟颈肠别听701/29
Online lottery games	Exempt	痴础罢听狈辞迟颈肠别听701/29
Retailer commission on lottery ticket sales	Exempt	痴础罢听狈辞迟颈肠别听701/29

Culture

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Admission charges by public authorities or eligible cultural bodies to certain cultural events such as visits to museums, art exhibitions, zoos and performances	Exempt	痴础罢听狈辞迟颈肠别听701/47

Antiques

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Antiques, works of art or similar (as assets of historic houses) sold by private treaty to public collections	Exempt	痴础罢听狈辞迟颈肠别听701/12
Antiques, works of art or similar (as assets of historic houses) used to settle a tax or estate duty debt with HMRC	Exempt	痴础罢听狈辞迟颈肠别听701/12

Health, education, welfare and charities

Charities

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Admission charges by charities	Exempt	How VAT applies to charities
Advertising services for charities	0%	痴础罢听狈辞迟颈肠别听701/58
Certain goods sold at charitable fundraising events	0%	Charity fund-raising events and VAT
Charitable fundraising events	Exempt	Charity fundraising events and VAT
Charity shops 鈥� selling donated goods	0%	Charitable donations and VAT
Construction and sale of new buildings for a relevant charitable purpose	0%	痴础罢听狈辞迟颈肠别听708
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%	Energy-saving materials 鈥� supply only 鈥� are standard-rated 鈥� 痴础罢听狈辞迟颈肠别听708/6
Sponsored charitable events	Exempt	Charities and VAT
Voluntary donations to charity	Outside the scope of VAT	Donations to charities

Welfare

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Building services for disabled people	0%	Notice聽701/7聽VAT reliefs for disabled people
Burial or cremation of dead people, or burial at sea	Exempt	痴础罢听狈辞迟颈肠别听701/32
Mobility aids for the elderly	5%	Mobility aids for older people
Equipment for blind or partially sighted people	0%	Equipment for blind or partially sighted people
Equipment for disabled people	0%	Equipment for disabled people
Funeral plans written under contracts of insurance	Exempt	痴础罢听狈辞迟颈肠别听701/36
Smoking cessation products 鈥� nicotine patches and gum	5%
Welfare services provided by charities at significantly below cost	Outside the scope of VAT	痴础罢听狈辞迟颈肠别听701/1
Magnetic tape adapted for recording speech for blind people together with apparatus for making and playing the adapted tape and certain low vision aids	0%	Aids for blind people

Health

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Care or medical treatment provided by a qualifying institution like a hospital, hospice or nursing home	Exempt	痴础罢听狈辞迟颈肠别听701/31
Dispensing of prescriptions by a registered pharmacist	0%	痴础罢听狈辞迟颈肠别听701/57
Health services provided by registered doctors, dentists, opticians, pharmacists and other health professionals	Exempt	痴础罢听狈辞迟颈肠别听701/57
Incontinence products	0%	痴础罢听狈辞迟颈肠别听701/7
Maternity pads	0%	痴础罢听狈辞迟颈肠别听701/18
Sanitary protection products	0%	痴础罢听狈辞迟颈肠别听701/18
Low vision aids	0%	Equipment for blind or partially sighted people

Education

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Education and vocational training provided by an eligible body other than a 鈥榩rivate school鈥�. Goods or services closely connected to the education provided by an eligible body like a school, college or university	Exempt	痴础罢听狈辞迟颈肠别听701/30

Power, utilities, energy and energy saving, heating

Power

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Electricity for domestic and residential use or for non-business use by a charity	5%	Fuel for business use is usually standard-rated 鈥� 痴础罢听狈辞迟颈肠别听701/19
Gas for domestic and residential use or for non-business use by a charity	5%	Fuel for business use is usually standard-rated 鈥� 痴础罢听狈辞迟颈肠别听701/19
Heating oil for domestic and residential use or for non-business use by a charity	5%	Fuel for business use is usually standard-rated 鈥� 痴础罢听狈辞迟颈肠别听701/19
Solid fuel for domestic and residential use or for non-business use by a charity	5%	Fuel for business use is usually standard-rated 鈥� 痴础罢听狈辞迟颈肠别听701/19

Utilities

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Cesspools, septic tanks or similar (domestic) 鈥� emptying	0%	Emptying industrial cesspools, septic tanks or similar is standard-rated 鈥� 痴础罢听狈辞迟颈肠别听701/16
Sewerage services supplied to domestic or industrial customers	0%	Sewer and drain cleaning, unblocking or maintenance is standard-rated 鈥� 痴础罢听狈辞迟颈肠别听701/16
Water supplied to households	0%	Water supplied to industrial customers is standard-rated 鈥� 痴础罢听狈辞迟颈肠别听701/16

Energy-saving materials installed in dwellings and buildings used for a relevant residential purpose

To qualify for the reduced rate, you must be over 60 or in receipt of any of the benefits listed in 痴础罢听狈辞迟颈肠别听708/6.

Alternatively, you may be eligible to get the reduced rate on the products if the total cost of them (not including VAT) is not over 60% of the installation of the products (not including VAT). If your products cost more than 60% of the installation, you鈥檒l only be entitled to the reduced rate on the installation.

Installed goods	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Air source heat pumps	0% (5% Northern Ireland)	痴础罢听狈辞迟颈肠别听708/6
Boilers 鈥� wood fuelled	0% (5% Northern Ireland)	痴础罢听狈辞迟颈肠别听708/6
Central heating and hot water controls	0% (5% Northern Ireland)	VAT Notice聽708/6
Draught stripping	0% (5% Northern Ireland)	痴础罢听狈辞迟颈肠别听708/6
Ground source heat pumps	0% (5% Northern Ireland)	痴础罢听狈辞迟颈肠别听708/6
Insulation	0% (5% Northern Ireland)	痴础罢听狈辞迟颈肠别听708/6
Micro combined heat and power units	0% (5% Northern Ireland)	痴础罢听狈辞迟颈肠别听708/6
Solar panels	0% (5% Northern Ireland)	痴础罢听狈辞迟颈肠别听708/6
Water and wind turbines	0%	痴础罢听狈辞迟颈肠别听708/6

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)

Installed goods	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Closed solid fuel fire cassettes	5%	痴础罢听狈辞迟颈肠别听708/6
Electric dual immersion water heaters with factory-insulated hot water tanks	5%	痴础罢听狈辞迟颈肠别听708/6
Electric storage heaters	5%	痴础罢听狈辞迟颈肠别听708/6
Gas-fired boilers	5%	痴础罢听狈辞迟颈肠别听708/6
Gas room heaters with thermostatic controls	5%	VAT Notice 708/6
Oil-fired boilers	5%	痴础罢听狈辞迟颈肠别听708/6
Radiators	5%	痴础罢听狈辞迟颈肠别听708/6
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%	痴础罢听狈辞迟颈肠别听708/6
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%	痴础罢听狈辞迟颈肠别听708/6
Connection or reconnection to the mains gas supply	5%	痴础罢听狈辞迟颈肠别听708/6

Building and construction, land and property

Building and construction

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Substantial reconstructions to protected buildings that are buildings used as a dwelling, for a relevant residential purpose or for a relevant charitable purpose	0%	痴础罢听狈辞迟颈肠别听708
The installation of a bathroom or lavatory, constructing ramps and widening doorways or passageways for disabled people in their own home	0%	Building services for disabled people
Construction and first freehold or long leasehold sale of a new building for a relevant charitable purpose	0%	痴础罢听狈辞迟颈肠别听708
Construction and first freehold or long leasehold sale of a new building for relevant residential purposes	0%	痴础罢听狈辞迟颈肠别听708
Construction and first freehold or long leasehold sale of new domestic buildings	0%	痴础罢听狈辞迟颈肠别听708
Converting existing premises by increasing the number of dwellings within the building	5%	痴础罢听狈辞迟颈肠别听708
Renovating a dwelling that has been empty for at least 2 years	5%	痴础罢听狈辞迟颈肠别听708
First freehold or long leasehold sale of a commercial building converted into a dwelling or dwellings	0%	痴础罢听狈辞迟颈肠别听708
First freehold or long leasehold sale of buildings converted for relevant residential purposes	0%	痴础罢听狈辞迟颈肠别听708
First freehold or long leasehold sale of buildings converted for relevant charitable purposes	0%	痴础罢听狈辞迟颈肠别听708

Land and property

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Garages or parking spaces let together with dwellings (under shorthold tenancy agreements) for permanent residential use	Exempt	Garages or facilities specially designed for parking are standard-rated 鈥� 痴础罢听狈辞迟颈肠别听742
Parking 鈥� grant, or licence, to occupy land on which incidental parking takes place	Exempt	痴础罢听狈辞迟颈肠别听742
Property, land and buildings 鈥� grant, or licence, to occupy land or buildings	Exempt	痴础罢听狈辞迟颈肠别听742
Sale or long lease of a new dwelling with garage or parking space	0%	痴础罢听狈辞迟颈肠别听708

Transport, freight, travel and vehicles

Transport

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Aircraft repair and maintenance	0%	痴础罢听狈辞迟颈肠别听744颁

Freight

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Freight transport to or from a place outside the UK	0%	Domestic freight transport is standard-rated, unless it is the domestic leg of freight transport between the UK and another country (0%). 鈥� 痴础罢听狈辞迟颈肠别听744叠
Freight containers 鈥� sale, lease or hire to a place outside the UK and the EU	0%	痴础罢听狈辞迟颈肠别听703/1
International freight transport that takes place in the UK and its territorial waters	0%	痴础罢听狈辞迟颈肠别听744叠

Travel

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Houseboat moorings	Exempt	痴础罢听狈辞迟颈肠别听742
Parking spaces or garages supplied with houseboat moorings	Exempt	痴础罢听狈辞迟颈肠别听742
Passenger transport in a vehicle, boat or aircraft that carries not less than 10 passengers	0%	痴础罢听狈辞迟颈肠别听744础
Tolls for bridges, tunnels and roads operated by public authorities	Outside the scope of VAT	Privately-operated tolls for bridges, tunnels and roads are standard-rated 鈥� 痴础罢听狈辞迟颈肠别听700

Vehicles

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Aircraft repair and maintenance	0%	痴础罢听狈辞迟颈肠别听744颁
Airships 鈥� sale or charter	0%	痴础罢听狈辞迟颈肠别听744颁
Caravans (more than 7 metres long or more than 2.55 metres wide)	0% or 5%	Taxing holiday caravans
Civil aeroplanes 鈥� sale or charter	0%	Gliders 鈥� sale or charter 鈥� are standard-rated as are hot air balloons 鈥� 痴础罢听狈辞迟颈肠别听744颁
Helicopters 鈥� sale or charter	0%	痴础罢听狈辞迟颈肠别听744颁
Houseboats 鈥� sale or let out on hire	0%	But holiday accommodation let in a moored houseboat is standard-rated 鈥� 痴础罢听狈辞迟颈肠别听701/20
Military aeroplanes 鈥� sale or charter	0%	痴础罢听狈辞迟颈肠别听744颁
Ship repairs and maintenance	0%	痴础罢听狈辞迟颈肠别听744颁
Shipbuilding 鈥� 15 tons or over gross tonnage	0%	痴础罢听狈辞迟颈肠别听744颁

Printing, postage, publications 鈥� books, magazines and newspapers

Printing

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Brochures	0%	痴础罢听狈辞迟颈肠别听701/10
Leaflets	0%	痴础罢听狈辞迟颈肠别听701/10
Pamphlets	0%	痴础罢听狈辞迟颈肠别听701/10

Postage

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Direct-mail postal services meeting all the conditions of VAT Notice 700/24 3.2 and 3.3	Outside the scope of VAT	痴础罢听狈辞迟颈肠别听700/24
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	Postage, packing and delivery within the UK charged as an optional extra is always standard-rated 鈥� 痴础罢听狈辞迟颈肠别听700/24
Public postal services provided by the Royal Mail under a universal service obligation	Exempt	Standard Royal Mail first and second class services for example
Other postal services that are not subject to a universal service obligation	Standard-rated	Supplies that are not subject to regulation

Publications

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Books	0%	痴础罢听狈辞迟颈肠别听701/10
Children鈥檚 painting and picture books	0%	痴础罢听狈辞迟颈肠别听701/10
Maps and charts	0%	痴础罢听狈辞迟颈肠别听701/10
Magazines	0%	痴础罢听狈辞迟颈肠别听701/10
Newspapers	0%	痴础罢听狈辞迟颈肠别听701/10
Printed or copied music	0%	痴础罢听狈辞迟颈肠别听701/10
Publications	0%	Some items are standard-rated such as exercise books, letterheads, posters 鈥� 痴础罢听狈辞迟颈肠别听701/10

Clothing and footwear, protective and safety equipment

Clothing and footwear

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Babywear	0%	痴础罢听狈辞迟颈肠别听714
Children鈥檚 clothes and footwear	0%	痴础罢听狈辞迟颈肠别听714

Protective and safety equipment

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Carrycots with restraint straps	5%	痴础罢听狈辞迟颈肠别听701/23
Children鈥檚 car seats, booster seats and booster cushions	5%	痴础罢听狈辞迟颈肠别听701/23
Children鈥檚 safety seats with bare wheeled framework	5%	Prams and pushchairs are standard-rated 鈥� 痴础罢听狈辞迟颈肠别听701/23
Cycle helmets 鈥� CE marked	0%	痴础罢听狈辞迟颈肠别听701/23
Motorcycle helmets that meet safety standards	0%	痴础罢听狈辞迟颈肠别听701/23
Protective boots and helmets for industrial use	0%	痴础罢听狈辞迟颈肠别听701/23

Financial services and investments, insurance

Financial services and investments

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Financial services including the issue, transfer or receipt of, or dealing with money, securities for money or orders for the payment of money	Exempt	痴础罢听狈辞迟颈肠别听701/49
The granting of credit such as loans	Exempt	痴础罢听狈辞迟颈肠别听701/49
The management of credit by the person who has granted it	Exempt	痴础罢听狈辞迟颈肠别听701/49
The provision of the facility of instalment credit finance for example hire-purchase	Exempt	痴础罢听狈辞迟颈肠别听701/49
The provision of qualifying financial intermediary services	Exempt	痴础罢听狈辞迟颈肠别听701/49
The issue, transfer or dealing with a security, including shares and bonds	Exempt	痴础罢听狈辞迟颈肠别听701/49
The operation of a current, deposit or savings account	Exempt	痴础罢听狈辞迟颈肠别听701/49
The management of a qualifying special investment fund	Exempt	痴础罢听狈辞迟颈肠别听701/49
Financial service supplied as a separate element but with other goods or services	Exempt	痴础罢听狈辞迟颈肠别听701/49
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	痴础罢听狈辞迟颈肠别听701/49
Gold investment coins	Exempt	痴础罢听狈辞迟颈肠别听701/21

Insurance

Goods or services	VAT rate	惭辞谤别听颈苍蹿辞谤尘补迟颈辞苍
Friendly society subscriptions for the provision of insurance	Exempt	痴础罢听狈辞迟颈肠别听701/36
Insurance and reinsurance transactions	Exempt	痴础罢听狈辞迟颈肠别听701/36
Insurance brokers and agents acting in an intermediary capacity	Exempt	痴础罢听狈辞迟颈肠别听701/36
Insurance supplied as a separate element but with other goods or services	Exempt	痴础罢听狈辞迟颈肠别听701/36
Insurance supplied as part of a single supply with other goods or services	Exempt if insurance is the principal element of the supply	痴础罢听狈辞迟颈肠别听701/36