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HMRC Rates Of VAT On Different Goods & Services

HM Revenue Customs Rates of VAT on Different Goods - Services (Autosaved)

HM Revenue & Customs    

VAT Act 1994

 

   
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



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