UK VAT rates

GOV.UK lists three VAT rates (read on 13 November 2026). Some supplies are exempt or outside the scope of VAT, which is different from a zero rate: you charge no VAT either way, but zero-rated sales still count as taxable turnover.

Rate	%	What it applies to
Standard rate	20	Most goods and services
Reduced rate	5	Some goods and services, for example children’s car seats and home energy
Zero rate	0	Zero-rated goods and services, for example most food and children’s clothes

A temporary reduced rate in summer 2026

HMRC’s guidance on goods and services says that from 25 June 2026 to 1 September 2026 a temporary reduced rate applies to certain supplies of children’s meals, children’s admission to theatres, cinemas, concerts, exhibitions and shows, and family attractions. The page was last updated on 10 July 2026; read it for the exact conditions.

Food and drink

HMRC says food and drink for human consumption is usually zero-rated, but some items are always standard-rated: catering, alcoholic drinks, confectionery, crisps and savoury snacks, hot food, sports drinks, hot takeaways, ice cream, soft drinks and mineral water. Products packaged as pet food are standard-rated.

Energy-saving materials

HMRC lists installed air source heat pumps, ground source heat pumps, insulation, draught stripping and central heating controls at 0% VAT, and the connection or reconnection to the mains gas supply at 5%, under VAT Notice 708/6.

Common questions

Which VAT rate applies to my goods?

It depends on the goods or service and sometimes on who buys it and how it is sold. HMRC’s list of goods and services shows the rate for each item; the list is not complete, and the VAT notices give the conditions.

Sources

GOV.UK, "VAT rates" (gov.uk/vat-rates), read on 13 November 2026.
GOV.UK, "VAT thresholds" (gov.uk) and "VAT Flat Rate Scheme", including "Work out your flat rate" (gov.uk), read on 13 November 2026.
HMRC, "VAT rates on different goods and services" (gov.uk), last updated 10 July 2026, read on 13 November 2026.

Rates read on 13 November 2026 from GOV.UK. VAT rules change at Budgets: check with HMRC before you rely on a figure. This site is independent and gives arithmetic, not tax advice.