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 |
| Zero rate | 0% | Most raw food items, children's clothes, donated goods (by a registered charity). | S0 | P0 |
| 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) | Variable | Tours | ST | PT |
*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).
