United KingdomManual

The UK has a standard VAT rate and one reduced VAT rate. In addition, a number of items are zero rated

United Kingdom VAT rates

The UK has a standard VAT rate and one reduced VAT rate. In addition, a number of items are zero rated. The following VAT rates are currently applicable:

  • Standard rate: 20%
  • Reduced rates: 5% and 0%

UK has opted for the reduced on a number of items allowed by the VAT Directive. Super-reduced rates do not apply in UK (source: European Commission):

  • Foodstuff
    0% and 20%
  • Water supplies
    0%
  • Pharmaceutical products
    0% and 20%
  • Medical equipment for disabled persons
    0%
  • Children´s car seats
    5%
  • Passenger transport
    0%
  • Books
    0%
  • Books on other physical means of support
    0% and 20%
  • Newspapers
    0%
  • Periodicals
    0%
  • Admission to cultural services (theatre, etc)
    20%
  • Admission to amusement parks
    20%
  • Pay TV / cable
    20%
  • TV licenses
    Ex
  • Writers / composers
    20%
  • Hotel Accommodation
    20%
  • Restaurant and catering services
    20%
  • Restaurants
    20%
  • Admission to sporting events
    20%
  • Medical and dental care
    Ex
  • Shoes and leather goods
    20%
  • Clothing and household linen
    20%
  • Hairdressing
    20%

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