VAT

VAT Rates

Set the percentage and when it took effect. Changes apply from the effective date forward — historic transactions keep the rate that applied on their own date.

  • Standard

    Most goods and services.

    Effective from 4 Jan 2011

    20%
  • Reduced

    Domestic fuel, child car seats, energy-saving materials.

    Effective from 1 Sept 1997

    5%
  • Zero-rated

    Taxable but at 0% — still counts toward your threshold.

    Effective from 1 Apr 1973

    0%
  • Exempt

    Insurance, finance, certain education — no VAT charged or reclaimed.

    Effective from 1 Apr 1973

    0%
  • Out of scope

    Not subject to VAT — excluded from threshold calculation.

    Effective from 1 Apr 1973

    0%