see also :
VAT compliance in United Kingdom
Intrastat compliance in United Kingdom
import without VAT in United Kingdom

    AGRICULTURE, FORESTRY AND FISHING

      Agricultural Inputs – Fertilisers
    • VAT – standard rate : 20.00 %
      Agricultural Inputs – Pesticides and plant protection materials
    • VAT – standard rate : 20.00 %
      Agricultural inputs
    • VAT – standard rate : 20.00 %
      Cut flowers and plants for decorative use
    • VAT – standard rate : 20.00 %

      MANUFACTURING

      Children’s car seats (as listed in annex III)
    • VAT – reduced rate : 5.00 %

      MANUFACTURING : Manufacture of food products

      Foodstuffs (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Most food for human consumption, animal feeding stuffs, seeds for growing food for humans and animals, live animals used as food for human consumption.
      Cut flowers and plants for food production
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

      MANUFACTURING : Manufacture of beverages

      Alcoholic beverages – Beers
    • VAT – standard rate : 20.00 %
      Alcoholic beverages – Spirits
    • VAT – standard rate : 20.00 %
      Alcoholic beverages – Wines
    • VAT – standard rate : 20.00 %
      Non alcoholic beverages – fruit juice (specific rates for certain products)
    • VAT – standard rate : 20.00 %
      Non alcoholic beverages – lemonade (specific rates for certain products)
    • VAT – standard rate : 20.00 %
      Non alcoholic beverages – mineral water (specific rates for certain products)
    • VAT – standard rate : 20.00 %

      MANUFACTURING : Manufacture of tobacco products

      Tobacco
    • VAT – standard rate : 20.00 %

      MANUFACTURING : Manufacture of wearing apparel

      clothing – Children
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Young children’s clothing.
      Footwear – Children
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Young children’s footwear.
      Footwear – Adult
    • VAT – standard rate : 20.00 %
      Furs
    • VAT – standard rate : 20.00 %
      children nappies
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      clothing – Adults
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Protective clothing, including motorbike and bicycle helmets.

      MANUFACTURING : Manufacture of refined petroleum products

      Petroleum products – Diesel fuel
    • VAT – standard rate : 20.00 %
      Petroleum products – Heating oil
    • VAT – reduced rate : 5.00 %
      Petroleum products – LPG
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 5.00 % For domestic heating and deliveries of less than 2300 litres
      Petroleum products – Lubricants
    • VAT – standard rate : 20.00 %
      Petroleum products – Petrol (unleaded)
    • VAT – standard rate : 20.00 %

      MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

      Pharmaceutical products (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % The supply of drugs, medicines and contraceptive products only if all the following conditions are met: a) the supply must be of “qualifying goods”; b) the goods must be dispensed to an individual for that individual’s personal use; c) the goods must not be supplied for use for patients while in hospital or in a similar institution or administered, injected or applied by health professionals to their patients in the course of medical treatment; d) the goods must be dispensed by a registered pharmacist or under a requirement or authorisation under a “relevant provision”; e) the goods must be prescribed by an appropriate “relevant practitioner”

      MANUFACTURING : Manufacture of computer, electronic and optical products

      Smartphones and computers
    • VAT – standard rate : 20.00 %
      Hi-Fi – Video hardware
    • VAT – standard rate : 20.00 %

      MANUFACTURING : Manufacture of electrical equipment

      Household electrical appliances
    • VAT – standard rate : 20.00 %

      MANUFACTURING : Manufacture of furniture

      Furniture
    • VAT – standard rate : 20.00 %

      ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

      Energy products – District heating
    • VAT – reduced rate : 5.00 % For domestic use only
      Energy products – Electricity
    • VAT – reduced rate : 5.00 % For domestic use only
      Energy products – Firewood
    • VAT – standard rate : 20.00 %
      Energy products – Natural gas
    • VAT – reduced rate : 5.00 % For domestic use only
      Energy products – Timber for industrial use
    • VAT – standard rate : 20.00 %

      WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

      Water supplies (as listed in annex III)
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      Treatment of waste and waste water
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

      WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

      Motor vehicles
    • VAT – standard rate : 20.00 %

      TRANSPORTATION AND STORAGE

      Domestic transport of passengers – by air
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      Domestic transport of passengers – by inland waterway
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      Domestic transport of passengers – by rail
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      Domestic transport of passengers – by road
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      Domestic transport of passengers – by sea
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by air
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by inland waterway
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by rail
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by road
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by sea
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

      ACCOMMODATION AND FOOD SERVICE ACTIVITIES

      Consumption on board ships, aircraft or trains – goods
    • VAT – standard rate : 20.00 %
      Bars and cafés
    • VAT – standard rate : 20.00 %
      Restaurant and catering services (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Take Away
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
    • VAT – standard rate : 20.00 % If bought on catering premises
      Hotel accommodation (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Bars and cafés – night clubs
    • VAT – standard rate : 20.00 %
      Consumption on board ships, aircraft or trains – services
    • VAT – standard rate : 20.00 %
      Bars and cafés – alcoholic beverages
    • VAT – standard rate : 20.00 %

      INFORMATION AND COMMUNICATION

      Newspapers (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Most printed matter including newspapers.
      Periodicals (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Most printed matter including magazines, journals and periodicals.
      Phone/ fax/ telex/etc.
    • VAT – standard rate : 20.00 %

      FINANCIAL AND INSURANCE ACTIVITIES

      Arrangements for the taxation of gold – coins (currency)
    • VAT – standard rate : 20.00 %
    • VAT – exempted : %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      Arrangements for the taxation of gold – Iingots and bars
    • VAT – standard rate : 20.00 %
    • VAT – exempted : %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

      REAL ESTATE ACTIVITIES

      Building land
    • VAT – standard rate : 20.00 %
    • VAT – exempted : %
      Construction work on new buildings
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      Supplies of new buildings
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 5.00 % Renovation or alteration of empty residential premises; renovation and repair of private dwellings on the Isle of Man.
      Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
    • VAT – reduced rate : 5.00 % Renovation or alteration of empty residential premises (for the Isle of Man only)

      PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

      Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
    • VAT – standard rate : 20.00 %

      HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 5.00 % Conversion (other than for housing associations) of a non-residential building into a qualifying dwelling or communal residential building and conversions of residential buildings to a different residential use
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Construction of new qualifying dwellings and communal residential buildings, and certain new buildings used by charities; conversion for a housing association of a non-residential building into a qualifying dwelling or communal residential building
      Medical equipment for disabled persons (as listed in annex III)
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
    • VAT – reduced rate : 5.00 %
      Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
    • VAT – exempted : %
      Social housing (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 5.00 % Conversion (other than for housing associations) of a non-residential building into a qualifying dwelling or communal residential building and conversions of residential buildings to a different residential use
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Construction of new qualifying dwellings and communal residential buildings, and certain new buildings used by charities; conversion for a housing association of a non-residential building into a qualifying dwelling or communal residential building
      Supplies by undertakers and cremation services (as listed in annex III)
    • VAT – exempted : %
      Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – exempted : %
      Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
    • VAT – standard rate : 20.00 %

      ARTS, ENTERTAINMENT AND RECREATION

      Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
    • VAT – standard rate : 20.00 %
      E-books
    • VAT – standard rate : 20.00 %
      Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
    • VAT – reduced rate : 5.00 %
      Jewels
    • VAT – standard rate : 20.00 %
      Books on other physical means of support (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Supplies of talking books for the blind and handicapped but only when supplied to charities
      Books (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Most printed matter including books.
      Taxation of works of art, collector’s items and antiques
    • VAT – standard rate : 20.00 %
      Admission to amusement parks (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Pay TV/ cable TV (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Writers, composers etc. (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Admission to sporting events (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Use of sporting facilities (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Travel Agency
    • VAT – standard rate : 20.00 %
    • VAT – margin scheme : %
      TV licence (as listed in annex III)
    • VAT – exempted : %

      OTHER SERVICE ACTIVITIES

      Hairdressing (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Services supplied by lawyers
    • VAT – standard rate : 20.00 %

      ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

      Window cleaning and cleaning in private households (as listed in annex III)
    • VAT – standard rate : 20.00 %

      REAL ESTATE ACTIVITIES

      Building land
    • VAT – standard rate : 20.00 %
      Construction work on new buildings
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      Supplies of new buildings
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
    • VAT – standard rate : 20.00 %
      Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
    • VAT – reduced rate : 5.00 % Renovation or alteration of empty residential premises (for the Isle of Man only)

      PROFESSIONAL ; SCIENTIFIC AND TECHNICAL ACTIVITIES

      Minor repairing (including mending and alteration of Bicycles ; Shoes and leather goods ; Clothing and household linen) (as listed in annex III)
    • VAT – standard rate : 20.00 %

      HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 5.00 % Conversion (other than for housing associations) of a non-residential building into a qualifying dwelling or communal residential building and conversions of residential buildings to a different residential use
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Construction of new qualifying dwellings and communal residential buildings ; and certain new buildings used by charities; conversion for a housing association of a non-residential building into a qualifying dwelling or communal residential building
      Medical equipment for disabled persons (as listed in annex III)
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
    • VAT – reduced rate : 5.00 %
      Domestic care services (e.g. home help and care of the young ; elderly ; sick or disabled) (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
    • VAT – exempted : %
      Social housing (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 5.00 % Conversion (other than for housing associations) of a non-residential building into a qualifying dwelling or communal residential building and conversions of residential buildings to a different residential use
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Construction of new qualifying dwellings and communal residential buildings ; and certain new buildings used by charities; conversion for a housing association of a non-residential building into a qualifying dwelling or communal residential building
      Supplies by undertakers and cremation services (as listed in annex III)
    • VAT – exempted : %
      Social services in so far as those transactions are not exempt pursuant to Articles 132 ; 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – exempted : %

      ARTS ; ENTERTAINMENT AND RECREATION

      Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
    • VAT – standard rate : 20.00 %
      E-books
    • VAT – standard rate : 20.00 %
      Taxation of works of art ; collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
    • VAT – reduced rate : 5.00 %
      Jewels
    • VAT – standard rate : 20.00 %
      Books on other physical means of support (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Supplies of talking books for the blind and handicapped but only when supplied to charities
      Books (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Most printed matter including books.
      Taxation of works of art ; collector’s items and antiques
    • VAT – standard rate : 20.00 %
      Admission to amusement parks (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Pay TV/ cable TV (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Writers ; composers etc. (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Admission to cultural services (shows ; cinema ; theatre) (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Admission to sporting events (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Use of sporting facilities (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Travel Agency
    • VAT – standard rate : 20.00 %
    • VAT – margin scheme : %
      TV licence (as listed in annex III)
    • VAT – exempted : %

      OTHER SERVICE ACTIVITIES

      Hairdressing (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Services supplied by lawyers
    • VAT – standard rate : 20.00 %

      ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS

      UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES
    • VAT – standard rate : 20.00 % Window cleaning and cleaning in private households (as listed in annex III)

    Detailed VAT rates – sell goods or services in Austria
    Detailed VAT rates – sell goods or services in Belgium
    Detailed VAT rates – sell goods or services in Bulgaria
    Detailed VAT rates – sell goods or services in Cyprus
    Detailed VAT rates – sell goods or services in Czechia
    Detailed VAT rates – sell goods or services in Germany
    Detailed VAT rates – sell goods or services in Denmark
    Detailed VAT rates – sell goods or services in Estonia
    Detailed VAT rates – sell goods or services in Greece
    Detailed VAT rates – sell goods or services in Spain
    Detailed VAT rates – sell goods or services in Finland
    Detailed VAT rates – sell goods or services in France
    Detailed VAT rates – sell goods or services in Croatia
    Detailed VAT rates – sell goods or services in Hungary
    Detailed VAT rates – sell goods or services in Ireland
    Detailed VAT rates – sell goods or services in Italy
    Detailed VAT rates – sell goods or services in Lithuania
    Detailed VAT rates – sell goods or services in Latvia
    Detailed VAT rates – sell goods or services in Luxembourg
    Detailed VAT rates – sell goods or services in Malta
    Detailed VAT rates – sell goods or services in the Netherlands
    Detailed VAT rates – sell goods or services in Poland
    Detailed VAT rates – sell goods or services in Portugal
    Detailed VAT rates – sell goods or services in Romania
    Detailed VAT rates – sell goods or services in Sweden
    Detailed VAT rates – sell goods or services in Slovenia
    Detailed VAT rates – sell goods or services in Slovakia
    Detailed VAT rates – sell goods or services in United Kingdom