VAT rates applicable to goods and services — overview

Produced by Tolley
VAT rates applicable to goods and services — overview

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • VAT rates applicable to goods and services - overview

This table provides a summary of the main VAT rate that is applicable to goods and services that are not liable to VAT at the standard rate. If the goods and services are not included in the table below then VAT at the standard rate will most likely be due on the supply made. However it is important to note that there are exceptions to the summary provided below so it is important to read the note to make sure that the supply you are dealing with is liable to VAT at that rate.

Type of supplyVAT rateRelevant guidance noteRelevant HMRC guidance
Admission charges by charitiesExemptCharities ― fundraising eventsHow VAT affects charities (VAT Notice 701/1) and Charity fundraising events: exemptions
Admission charges by public authorities or eligible cultural bodies to certain cultural events such as visits to museums, art exhibitions, zoos and performancesExemptCultural exemptionAdmission charges to cultural events (VAT Notice 701/47)
Advertising services for charities0%Charities ― advertisingGoods or services supplied to charities (VAT Notice 701/58)
Aircraft repair and maintenance0%Aircraft and ships ― modification, repair and conversionShips, aircraft and associated services (VAT Notice 744C)
Aircraft ― sale or charter0%Aircraft and ships ― supplies of aircraft and shipsShips, aircraft and associated services (VAT Notice 744C)
Altering an empty residential building5%Renovations and alterations ― reduced-rating works on empty homesBuildings and construction (VAT Notice 708)
Antiques, works of art or similar (as assets of historic houses) sold by private treaty to public collectionsExemptExemption for the disposal of antiques and works of artAntiques or art from historic houses (VAT Notice 701/12)
Antiques, works of art or similar (as assets of historic houses) used to settle a tax or estate duty debt with HMRCExemptExemption for the disposal of antiques and works of artAntiques or art from historic houses (VAT Notice 701/12)
Baby wear0%Clothing ― young children’s clothingYoung children's clothing and footwear (VAT Notice 714)
Betting and gaming ― including pool betting

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