We think... to create... that close.....
| HM Revenue & Customs | ||
|
|
||
| Rates Of VAT on Different Goods & Services | VAT Rate | More Information |
| (Sport) | ||
| Physical Education & Sports Activities | Exempt | VAT Notice 701/45 |
| (Leisure) | ||
| Betting & Gaming-including pool betting & games of chance | Exempt | VAT Notice 701/26 |
| Bingo-including remote games played on the Internet, Telephone, TV & Radio | Exempt | VAT Notice 701/27 |
| (Lottery Ticket Sales) | Exempt | VAT Notice 701/28 |
| Online Lottery Sales | Exempt | VAT Notice 701/28 |
| Retailer Commission on Lottery Ticket Sales | Exempt | VAT Notice 701/28 |
| (Culture) | ||
|
Admission
Charges by public authorities or eligible cultural bodies…zoo's etc.
|
Exempt | VAT Notice 701/47 |
| (Antiques) | ||
| Antiques, works or art or similar- sold by private treaty to public collections | Exempt | VAT Notice 701/12 |
| Antiques, works or art or similar-used to settle tax or duty debt owed to HMRC | Exempt | VAT Notice 701/12 |
| (Health, Education, Welfare and Charities) | ||
| (Charities) | ||
| Admission Charges by Charities | Exempt | How VAT Applies to Charities |
| Advertising Services for Charities | 0% | VAT Notice 701/58 |
| Certain Goods Sold & Charitable Fundraising Events | 0% | Charity Fundraising Events & VAT |
| Charitable Fundraising Events | Exempt | Charity Fundraising Events & VAT |
| Charity Shops- Selling Donated Goods | 0% | Charitable Donations & VAT |
| Construction & Sale of New Buildings for a relevant Charitable Purpose | 0% | VAT Notice 708 |
|
Energy
Savings Materials permanently installed in residential or charity premises
|
5% | VAT Notice 708/6 |
| Sponsored Charitable Event | Exempt | Charities & VAT |
| Voluntary Donations To Charity (Outside the Scope of VAT) | N/A | Donations to Charities |
| (Welfare) | ||
| Building Services for Disabled People | 0% | VAT Notice 701/7 |
| Burial or Cremation of Dead People or Burial at Sea | Exempt | VAT Notice 701/32 |
| Mobility Aids for The Elderly | 5% | Mobility Aids for Older People |
| Equipment for Blind & Partially Sighted People | 0% | www.hmrc.gov.uk |
| Equipment for Disabled People | 0% | www.hmrc.gov.uk |
| Funeral Plans Written Under Contract of Insurance | Exempt | VAT Notice 701/36 |
| Smoking Cessation Products- nicotine patches & gum | 5% | Budget Note BN77 |
| Welfare Services Provided By Charities at Significantly Below Cost | N/A | VAT Notice 701/1 |
| Talking Books & Vision Aids for Blind People | 0% | www.hmrc.gov.uk |
| (Health) | ||
| Care or Medical Treatment provided by a qualified Institution (i.e. Hospital, Hospice) | Exempt | VAT Notice 701/31 |
| Dispensing of prescriptions by a Registered Pharmacist | 0% | VAT Notice 701/57 |
| Professional Health Services Provided by Registered Doctors,Dentists,Opticians etc. | Exempt | VAT Notice 701/57 |
| Incontinence Products | 0% | VAT Notice 701/7 |
| Maternity Pads | 5% | VAT Notice 701/18 |
| Sanitary Protection Products | 5% | VAT Notice 701/18 |
| Low Vision Aids (Equipment for Blind & Partially Sighted) | 0% | www.hmrc.gov.uk |
| (Education) | ||
| Education, Vocational Training, Research & Other Connected Services | Exempt | VAT Notice 701/30 |
| (Power, Utilities, Energy & Energy Saving, Heating) | ||
| (Power) | (Business Usually Std Rate) | |
| Electricity for Domestic & Residential Use ( Non Business or Charity) | 5% | VAT Notice 701/19 |
| Gas for Domestic & Residential Use ( Non Business or Charity) | 5% | VAT Notice 701/19 |
| Heating Oil for Domestic & Residential Use ( Non Business or Charity) | 5% | VAT Notice 701/19 |
| Solid Fuel for Domestic & Residential Use ( Non Business or Charity) | 5% | VAT Notice 701/19 |
| (Utilities) | ||
| Cesspools, Septic Tanks or Similar (Domestic) Emptying | 0% | VAT Notice 701/16 |
| Sewerage Services Supplied to Domestic & Industrial Customers | 0% | VAT Notice 701/16 |
| Water Supplied To Households | 0% | VAT Notice 701/16 |
| (Energy-Saving Materials & Security Goods - Installed) | ||
| Air Source Heat Pumps | 5% | VAT Notice 708/6 |
| Boilers - Wood Fuelled | 5% | VAT Notice 708/6 |
| Central Heating Controls (Inc. Repair & Maintenance) | 5% | VAT Notice 708/6 |
| Draught Stripping | 5% | VAT Notice 708/6 |
| Energy Savings Materials Permanently Installed in Residential or Charity Premises | 5% | VAT Notice 708/6 |
| Insulation (Supply Only = Standard Rate) | 5% | VAT Notice 708/6 |
| Micro Combined Heat & Power Units | 5% | VAT Notice 708/6 |
| Solar Panels | 5% | VAT Notice 708/6 |
| Water & Wind Turbines | 5% | VAT Notice 708/6 |
| Security Goods Linked To Installation of Energy Saving Materials | 5% | VAT Notice 708/6 |
| (Installation of Heating & Security Goods - Grant Funded) | ||
| Heating Appliances | 5% | VAT Notice 708/6 |
| Ground Source Heat Pumps | 5% | VAT Notice 708/6 |
| Hot Water System Controls | 5% | VAT Notice 708/6 |
| Micro Combined Heat & Power Units | 5% | VAT Notice 708/6 |
| Wood Fuelled Boilers (Supply Only = Standard rate) | 5% | VAT Notice 708/6 |
| Security Goods Linked To Installation of Energy Saving Materials | 5% | VAT Notice 708/6 |
| Building & Construction, Land & Property | ||
| (Building & Construction) | ||
| Altering An Empty Residential Building | 5% | VAT Notice 708 |
| Approved Alterations To A Listed Building or Scheduled Monument | 0% | VAT Notice 708 |
| Building Services for Disabled People | 0% | www.hmrc.gov.uk |
| Construction & Sale of New Buildings for a Relevant Charitable Purpose | 0% | VAT Notice 708 |
| Construction & Sale of New Buildings for Communal Residential Purposes | 0% | VAT Notice 708 |
| Construction & Sale of New Domestic Buildings | 0% | VAT Notice 708 |
| Converting Premises Into Different Living Accommodation | 5% | VAT Notice 708 |
| Renovating An Empty Residential Building | 5% | VAT Notice 708 |
| Sale of Buildings Converted Into Dwelling | 0% | VAT Notice 708 |
| Sale of Buildings Converted For Communal Residential Purposes | 0% | VAT Notice 708 |
| Sale of Buildings Converted For Charitable Purposes | 0% | VAT Notice 708 |
| (Land & Property) | ||
| Garages Or Parking Spaces Let Together With Building For Permanent Residential Use | Exempt | VAT Notice 742 |
| Parking- Grant or Licence To Occupy Land On Which Incidental Parking Takes Place | Exempt | VAT Notice 742 |
| Property- Land & Buildings- Grant or Licence to Occupy Land or Buildings | Exempt | VAT Notice 742 |
| Sale Or Long Lease Of A New Dwelling With Garage Or Parking Space | 0% | VAT Notice 708 |
| Transport, Freight, Travel & Vehicles | ||
| Transport | ||
| Aircraft Repair & Maintenance | 0% | VAT Notice 744C |
| Freight (Standard Rated Freight Includes Transport Between UK & EU State) | ||
| Domestic Leg Of Freight Transport To & From A Place Outside The EU | 0% | VAT Notice 744B |
| Freight Containers (Sale, Lease or Hire To A Place Outside The EU) | 0% | VAT Notice 703/1 |
| Freight Containers (Sale, Lease or Hire To Another EU State) | 0% | VAT Notice 703/1 |
| International Freight Transport That Takes Place In The UK & Its Territorial Waters | 0% | VAT Notice 744B |
| (Travel) | ||
| Houseboat Moorings | Exempt | VAT Notice 742 |
| Parking Spaces or Garages Supplied With Houseboat Moorings | Exempt | VAT Notice 742 |
| Passenger Transport In A Vehicle, Boat or Aircraft That Carries Not Less Than 10 Passengers | 0% | VAT Notice 744A |
| Tools For Bridges, Tunnels & Roads Operated By Public Authorities | N/A | VAT Notice 700 |
| (Vehicles) | ||
| Aircraft Repair & Maintenance | 0% | VAT Notice 744C |
| Airships- Sale or Charter | 0% | VAT Notice 744C |
| Caravans (More Than 7M Long or More Than 2.55M Wide) | 0% | VAT Notice 701/20 |
| Civil Aeroplanes - Sale or Charter | 0% | VAT Notice 744C |
| Gliders & Hot Air Balloons- Sales or Charter | Standard | VAT Notice 744C |
| Helicopters - Sale or Charter | 0% | VAT Notice 744C |
| Houseboats - Sale or Let Out On Hire | 0% | VAT Notice 701/20 |
| Military Aeroplanes - Sale or Hire | 0% | VAT Notice 744C |
| Ship Repairs & Maintenance | 0% | VAT Notice 744C |
| Shipbuilding - 15 Tons or Over Gross Tonnage | 0% | VAT Notice 744C |
| Printing, Postage, Publications, Books, Magazines & Newspapers | ||
| Printing | ||
| Brochures | 0% | VAT Notice 701/10 |
| Leaflets | 0% | VAT Notice 701/10 |
| Pamphlets | 0% | VAT Notice 701/10 |
| (Postage) | ||
| Direct Mail Postal Services Meeting All The Conditions of VAT Notice 700/24 (3.2 & 3.3) | N/A | VAT Notice 700/24 |
| Postage, Packaging & Delivery Within UK Included In Sales Contract But Charged Separately, E.g.: Mail Order | Same As Goods | VAT Notice700/24 |
|
Postage
Stamps - UK & Isle of Man (Unused Stamps Only)
|
Exempt | VAT Notice 701/8 |
| Postal Services Supplied by Royal Mail or Other Licensed Postcomm Operator | Exempt | VAT Notice 700/24 |
| (Publications) | ||
| Books | 0% | VAT Notice 701/10 |
| Children's Painting & Picture Books | 0% | VAT Notice 701/10 |
| Maps & Charts | 0% | VAT Notice 701/10 |
| Magazines | 0% | VAT Notice 701/10 |
| Newspapers | 0% | VAT Notice 701/10 |
| Printed or Copied Music | 0% | VAT Notice 701/10 |
| Publications | 0% | VAT Notice 701/10 |
| Exercise Books, Letterheads, Posters etc… | Standard | VAT Notice 701/10 |
| (Clothing & Footwear, Protective & Safety Equipment) | ||
| Clothing & Footwear | ||
| Baby Wear | 0% | VAT Notice 714 |
| Children's Clothes & Footwear | 0% | VAT Notice 714 |
| Protective & Safety Equipment | ||
| Carrycots With Restraint Straps | 5% | VAT Notice 701/23 |
| Children's Car Seats, Booster Seats & Booster Cushions | 5% | VAT Notice 701/23 |
| Children's Safety Seats With Bare Wheeled Framework | 5% | VAT Notice 701/23 |
| Prams & Pushchairs | Standard | VAT Notice 701/23 |
| Cycle Helmets- (CE Marked) | 0% | VAT Notice 701/23 |
| Motorcycle Helmets That Meet Safety Standards | 0% | VAT Notice 701/23 |
| Protective Boots & Helmets For Industrial Use | 0% | VAT Notice 701/23 |
| Financial Services & Investments, Insurance | ||
| (Financial Services & Investments) | ||
| Financial Services including the issue,transfer,or receipt of or dealing with money, securities for money or orders | Exempt | VAT Notice 701/49 |
| The Granting of credit Such As Loans | Exempt | VAT Notice 701/49 |
| The Management Of Credit By The Person Who has Granted It | Exempt | VAT Notice 701/49 |
| The Provision Of The Facility Of Instalment Credit Finance (E.g.: Hire Purchase) | Exempt | VAT Notice 701/49 |
| The Provision Of Qualifying Financial Intermediary Services | Exempt | VAT Notice 701/49 |
| The Issue, Transfer or Dealing With A Security, Including Shares & Bonds | Exempt | VAT Notice 701/49 |
| The Operation Of A Current, Deposit Or Savings Account | Exempt | VAT Notice 701/49 |
| The Management Of A Qualifying Special Investment Fund | Exempt | VAT Notice 701/49 |
| Financial Service Supplied as a Separate Element But With Other Goods Or Services | Exempt | VAT Notice 701/49 |
| Financial Service Supplied As A Part Of A Single Supply With Other Goods Or Services, (if Principal Element) | Exempt | VAT Notice 701/49 |
| Gold Investment Coins | Exempt | VAT Notice 701/21 |
| (Insurance) | ||
| Friendly Society Subscriptions For The Provision Of Insurance | Exempt | VAT Notice 701/36 |
| Insurance & Reinsurance Transactions | Exempt | VAT Notice 701/36 |
| Insurance Brokers & Agents Acting In An Intermediary Capacity | Exempt | VAT Notice 701/36 |
| Insurance Supplied As A Separate Element But With Other Goods or Services | Exempt | VAT Notice 701/36 |
| Insurance Supplied As A Part Of A Single Supply With Other Goods or Services (If Principal Element) | Exempt | VAT Notice 701/36 |
