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 depends on their goods and services.
Check the rates of VAT on different goods and services.