VAT rates on common goods and services: an A to Z

Most goods and services in the UK carry VAT at the standard rate of 20%. Some are reduced-rated at 5%, some are zero-rated at 0%, and some are exempt or outside the scope of VAT. The A to Z below gives the rate HMRC states for the items businesses ask about most, as at 6 November 2026.

What are the UK VAT rates?

The UK has three VAT rates: 20%, 5% and 0%. Exempt and out of scope supplies carry no VAT at all, but they are not the same as zero-rated supplies.

The difference matters. Zero-rated sales count towards the £90,000 VAT registration threshold and let you reclaim VAT on costs. Exempt sales do neither. See VAT rates and exemptions for the rules behind each band.

VAT rates A to Z

This list is taken from HMRC’s guidance VAT rates on different goods and services, last updated 10 July 2026, plus the 2026 changes noted below. Many items have conditions in a separate VAT Notice, so check the notice before you rely on a rate.

• Alcohol: 20%.
• Animal feed: 0%, if the conditions in VAT Notice 701/15 are met.
• Betting, gaming, bingo and lotteries: exempt.
• Boarding and education at private schools: 20% since 1 January 2025.
• Books, newspapers, magazines and printed music: 0%.
• Burial and cremation: exempt.
• Children’s car seats and booster seats: 5%.
• Children’s clothes and babywear: 0%.
• Confectionery: 20%.
• Crisps and savoury snacks: 20%.
• Cycle helmets: 0%, if CE marked.
• Domestic electricity (Great Britain): 0% from 1 October 2026 (see below).
• Domestic fuel and power, other: 5%, including gas and all domestic fuel in Northern Ireland.
• Education by an eligible body (school, college, university): exempt.
• Energy-saving materials, installed: 0% for listed materials such as insulation, solar panels and heat pumps until 31 March 2027. Supply only is 20%.
• EV charging at public and workplace chargepoints: 20% from 1 November 2026.
• Financial services and loans: exempt.
• Food for human consumption: 0%, except catering, confectionery and the other items listed here.
• Hot takeaway food and home deliveries of hot food: 20%.
• Insurance: exempt.
• Medical services by doctors, dentists, opticians and other registered health professionals: exempt.
• Mobility aids for older people: 5%.
• New homes, first freehold sale or long lease: 0%.
• Nicotine patches and gum: 5%.
• Passenger transport in vehicles carrying 10 or more people: 0%.
• Pet food: 20%.
• Postage stamps and Royal Mail universal service: exempt. Other postal services are 20%.
• Prescriptions dispensed by a registered pharmacist: 0%.
• Renovating a home empty for 2 years or more: 5%.
• Residential care in a qualifying institution: exempt.
• Sanitary products: 0%.
• Soft drinks, mineral water and sports drinks: 20%.

HMRC’s page does not list a rate for adult clothes, cosmetics, hotel rooms, petrol or taxis. These are standard-rated unless a relief applies, so they fall under the general 20% rule.

What changed in 2026?

Three changes affect the rates above this year.

1. Domestic electricity. HMRC’s policy paper of 8 September 2026 sets a temporary 0% rate on qualifying domestic electricity in England, Scotland and Wales from 1 October 2026 to 31 March 2027. Northern Ireland and other domestic fuels stay at 5%.
2. The Budget extension. ICAEW’s summary of Budget 2026 (28 October 2026) says the zero rate will be extended to 31 July 2027. HMRC’s own guidance had not been updated with the new end date when we checked.
3. Public EV charging. Revenue and Customs Brief 13 (2026) confirms 20% on public and workplace charging from 1 November 2026. Home charging can still share the domestic relief. Our guide to VAT on EV charging has the detail.

Which rate applies to you?

Use these quick tests when an item is not obvious.

• If you sell food, ask whether it is hot, eaten on your premises or on the excepted list. If yes, charge 20%. If not, it is usually 0%.
• If you sell a mix of exempt and taxable supplies, you may be partly exempt and limited in what VAT you can reclaim. See VAT partial exemption.
• If you work on buildings, the rate depends on the type of building and the work. See VAT on property.
• If no relief fits, charge 20%.

Once you know the rate, the VAT calculator adds or removes VAT from a price.

What to do now

1. Check your till and invoicing software uses 0% for domestic electricity and 20% for public EV charging.
2. Diary 31 March 2027 and 31 July 2027 to check the electricity rate again.
3. If you are unsure of a rate, read the VAT Notice for that sector or call the HMRC VAT helpline on 0300 200 3700.

Frequently asked questions

What is the standard rate of VAT in the UK?

The standard rate is 20%. It applies to most goods and services unless HMRC lists them as reduced-rated, zero-rated or exempt.

Is food zero-rated for VAT?

Most food for human consumption is zero-rated. Catering, hot takeaway food, confectionery, crisps, soft drinks and alcohol are standard-rated at 20%.

What VAT rate applies to household electricity?

Qualifying domestic electricity in Great Britain is zero-rated from 1 October 2026. Gas and other domestic fuel, and all domestic electricity in Northern Ireland, remain at 5%.

Is there VAT on children’s clothes?

No. Children’s clothes and babywear are zero-rated, so the VAT charged is 0%.

What is the difference between zero-rated and exempt?

Both carry no VAT on the sale. Zero-rated sales count towards the VAT threshold and let you reclaim VAT on costs; exempt sales do not.

Do private schools charge VAT?

Yes. Education and boarding services provided by private schools for a charge have been subject to VAT at 20% since 1 January 2025.