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UK VAT rates

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UK 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):

 Item

 VAT rate

 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 (theater, 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%