UK Tax Year 2024/25
Every UK VAT rate, on a single page.
A good reference table is a quiet luxury. Here is ours: the standard rate, the reduced rate, the zero rate, and the things VAT politely declines to touch at all.
20%Standard Rate
The default rate applied to most goods and services sold in the United Kingdom.
- •Electronics & appliances
- •Adult clothing & footwear
- •Restaurant meals
- •Alcohol & soft drinks
- •Professional services
- •Most household goods
5%Reduced Rate
Applied to a small list of socially important goods and services.
- •Domestic gas & electricity
- •Children's car seats
- •Mobility aids for the elderly
- •Energy-saving materials
- •Nicotine patches
- •Sanitary products (until 2021 — now zero)
0%Zero Rate
Goods that are taxable, but at 0% — meaning the seller can still reclaim input VAT.
- •Most food (not restaurant meals)
- •Books, newspapers, magazines
- •Children's clothing & shoes
- •Public transport
- •Prescription medicines
- •Sanitary products
Exempt vs Zero-Rated — the subtle distinction
Exempt items (insurance, postage stamps, health services, education) carry no VAT — and the seller cannot reclaim input VAT. Zero-rated items also carry no VAT, but the seller can reclaim input VAT. A small distinction with large consequences.