Common VAT Rates

The below table gives examples of some common VAT rates and the corresponding Union VAT code for sales/purchases of this type.

Name%Applies toUnion Sales VAT codeUnion Purchases VAT code
Standard Rate20%Most goods and servicesS1P1
Reduced Rate5%Some specific goods and services e.g. children's car seats and home energy.SLPL
Zero rate0%

Most raw food items, children's clothes, donated goods (by a registered charity).

ExemptN/ASuppliers of participation in exempt sporting activitiy*SEPE
Outside scopeN/ADonations, purchases from non-VAT registered suppliersSNPN

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).

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