There are different VAT rates, depending on the goods or services that are being provided. Currently there are three rates:
The standard rate of VAT is the default rate - this is the rate that's charged on most goods and services in the UK unless they're specifically identified as being reduced or zero-rated.
These are some examples of goods and services that may be reduced-rated, depending on the product itself and the circumstances of the sale:
This isn't a complete list of reduced-rated items and services.
These are examples of goods and services that may be zero-rated, depending on the product itself and the circumstances of the sale:
This isn't a full list of zero-rated items.
You can read an explanation of different VAT rates and find out what rates apply to different goods and services in our related guides below.
HM Revenue & Customs