UK VAT Rates: Complete Guide

Understanding which VAT rate applies to different goods and services is essential for business compliance.

Standard Rate (20%)

Most goods and services fall under this rate, including:

• Electronics
• Professional services
• Adult clothing
• Vehicle sales

Reduced Rate (5%)

Special category items including:

• Home energy
• Child car seats
• Mobility aids
• Sanitary products

Zero Rate (0%)

Essential items including:

• Most food items
• Children's clothes
• Books and newspapers
• Public transport