{"analytics_identifier":null,"base_path":"/vat-rates","content_id":"f838c22a-b2aa-49be-bd95-153f593293a3","description":"Current VAT rates - standard 20% and rates for reduced rate and zero-rated items","details":{"body":"\n\u003cdiv class=\"highlight-answer\"\u003e\n\u003cp\u003eThe standard VAT rate is \u003cem\u003e20%\u003c/em\u003e\u003c/p\u003e\n\u003c/div\u003e\n\n\u003cdiv role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\"\u003e\n  \u003cp\u003eThis guide is also available \u003ca href=\"/cyfraddau-taw\"\u003ein Welsh (Cymraeg)\u003c/a\u003e.\u003c/p\u003e\n\u003c/div\u003e\n\n\u003ch2 id=\"vat-rates-for-goods-and-services\"\u003e\n\u003cabbr title=\"Value Added Tax\"\u003eVAT\u003c/abbr\u003e rates for goods and services\u003c/h2\u003e\n\n\u003ctable\u003e\n  \u003cthead\u003e\n    \u003ctr\u003e\n      \u003ctd\u003e\u003c/td\u003e\n      \u003cth scope=\"col\"\u003e% of \u003cabbr title=\"Value Added Tax\"\u003eVAT\u003c/abbr\u003e\n\u003c/th\u003e\n      \u003cth scope=\"col\"\u003eWhat the rate applies to\u003c/th\u003e\n    \u003c/tr\u003e\n  \u003c/thead\u003e\n  \u003ctbody\u003e\n    \u003ctr\u003e\n      \u003cth scope=\"row\"\u003eStandard rate\u003c/th\u003e\n      \u003ctd\u003e20%\u003c/td\u003e\n      \u003ctd\u003eMost goods and services\u003c/td\u003e\n    \u003c/tr\u003e\n    \u003ctr\u003e\n      \u003cth scope=\"row\"\u003eReduced rate\u003c/th\u003e\n      \u003ctd\u003e5%\u003c/td\u003e\n      \u003ctd\u003eSome goods and services, for example, children’s car seats and home energy\u003c/td\u003e\n    \u003c/tr\u003e\n    \u003ctr\u003e\n      \u003cth scope=\"row\"\u003eZero rate\u003c/th\u003e\n      \u003ctd\u003e0%\u003c/td\u003e\n      \u003ctd\u003eZero-rated goods and services, for example,  most food and children’s clothes\u003c/td\u003e\n    \u003c/tr\u003e\n  \u003c/tbody\u003e\n\u003c/table\u003e\n\n\u003cp\u003eThe standard rate of \u003cabbr title=\"Value Added Tax\"\u003eVAT\u003c/abbr\u003e increased to 20% on 4 January 2011 (from 17.5%).\u003c/p\u003e\n\n\u003cp\u003eSome things are exempt from \u003cabbr title=\"Value Added Tax\"\u003eVAT\u003c/abbr\u003e, such as postage stamps, financial and property transactions.\u003c/p\u003e\n\n\u003cp\u003eThe \u003ca href=\"/vat-businesses/vat-rates\"\u003e\u003cabbr title=\"Value Added Tax\"\u003eVAT\u003c/abbr\u003e rate businesses charge\u003c/a\u003e depends on their goods and services.\u003c/p\u003e\n\n\u003cp\u003eCheck the \u003ca href=\"https://www.gov.uk/rates-of-vat-on-different-goods-and-services\"\u003erates of \u003cabbr title=\"Value Added Tax\"\u003eVAT\u003c/abbr\u003e\u003c/a\u003e on different goods and services.\u003c/p\u003e\n\n","external_related_links":[]},"document_type":"answer","first_published_at":"2011-09-12T16:43:03+01:00","links":{"available_translations":[{"api_path":"/api/content/vat-rates","api_url":"https://www.gov.uk/api/content/vat-rates","base_path":"/vat-rates","content_id":"f838c22a-b2aa-49be-bd95-153f593293a3","document_type":"answer","links":{},"locale":"en","public_updated_at":"2014-12-12T14:55:23Z","schema_name":"answer","title":"VAT rates","web_url":"https://www.gov.uk/vat-rates","withdrawn":false}],"mainstream_browse_pages":[{"api_path":"/api/content/browse/business/business-tax","api_url":"https://www.gov.uk/api/content/browse/business/business-tax","base_path":"/browse/business/business-tax","content_id":"b7d6588c-a056-47fc-9528-0b9ff42c3866","description":"Includes Corporation Tax, Capital Gains Tax, Construction Industry Scheme (CIS) and 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