The below table gives examples of some common VAT rates and the corresponding Union VAT code for sales/purchases of this type.
|Name||%||Applies to||Union Sales VAT code||Union Purchases VAT code|
|Standard Rate||20%||Most goods and services||S1||P1|
|Reduced Rate||5%||Some specific goods and services e.g. children's car seats and home energy.||SL||PL|
Most raw food items, children's clothes, donated goods (by a registered charity).
|Exempt||N/A||Suppliers of participation in exempt sporting activitiy*||SE||PE|
|Outside scope||N/A||Donations, purchases from non-VAT registered suppliers||SN||PN|
Tour operators margin scheme (TOMS)
*Please note that for participation in exempt sporting activity (as defined by VAT notice 701/45), the sale of participartion is exempt and VAT should not be reclaimed on corresponding purchases (e.g. hire of sports facilities).