VAT Rates

VAT Rates for Goods and Services 

Rate % of VAT What the Rate Applies To 
Standard Rate 20% Most goods and services 
Reduced Rate 5% Some goods and services, eg children’s car seats and home energy 
Zero Rate 0% Zero-rated goods and services, eg most food and children’s clothes 

Some things are exempt from VAT, such as postage stamps, financial and property transactions.

The VAT rate businesses charge (external link) depends on their goods and services.

Check the rates of VAT (external link) on different goods and services.