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<div class="grid-row">
<div class="column-two-thirds">
<div class="gem-c-title
gem-c-title--margin-bottom-5">
<h1 class="gem-c-title__text ">
VAT rates
</h1>
</div>
</div>
</div>
<div class="grid-row responsive-bottom-margin">
<div class="column-two-thirds">
<div class="gem-c-govspeak govuk-govspeak direction-ltr disable-youtube" data-module="govspeak">
<div class="highlight-answer">
<p>The standard <abbr title="Value Added Tax">VAT</abbr> rate is <em>20%</em></p>
</div>
<h2 id="vat-rates-for-goods-and-services">
<abbr title="Value Added Tax">VAT</abbr> rates for goods and services</h2>
<table>
<thead>
<tr>
<th>Rate</th>
<th>% of <abbr title="Value Added Tax">VAT</abbr>
</th>
<th>What the rate applies to</th>
</tr>
</thead>
<tbody>
<tr>
<td>Standard</td>
<td>20%</td>
<td>Most goods and services</td>
</tr>
<tr>
<td>Reduced rate</td>
<td>5%</td>
<td>Some goods and services, eg children’s car seats and home energy</td>
</tr>
<tr>
<td>Zero rate</td>
<td>0%</td>
<td>Zero-rated goods and services, eg most food and children’s clothes</td>
</tr>
</tbody>
</table>
<p>The standard rate of <abbr title="Value Added Tax">VAT</abbr> increased to 20% on 4 January 2011 (from 17.5%).</p>
<p>Some things are exempt from <abbr title="Value Added Tax">VAT</abbr>, eg postage stamps, financial and property transactions.</p>
<p>The <a href="/vat-businesses/vat-rates"><abbr title="Value Added Tax">VAT</abbr> rate businesses charge</a> depends on their goods and services.</p>
<p>Check the <a href="https://www.gov.uk/rates-of-vat-on-different-goods-and-services">rates of <abbr title="Value Added Tax">VAT</abbr></a> on different goods and services.</p>
</div>
</div>
<div class="column-one-third">
<div class="gem-c-contextual-sidebar">
<div class="gem-c-related-navigation">
<h2 id="related-nav-related_items-129467d2" class="gem-c-related-navigation__main-heading" data-track-count="sidebarRelatedItemSection">
Related content
</h2>
<nav role="navigation" class="gem-c-related-navigation__nav-section" aria-labelledby="related-nav-related_items-129467d2" data-module="gem-toggle">
<ul class="gem-c-related-navigation__link-list" data-module="track-click">
<li class="gem-c-related-navigation__link"><a class="gem-c-related-navigation__section-link gem-c-related-navigation__section-link--sidebar gem-c-related-navigation__section-link--other" data-track-category="relatedLinkClicked" data-track-action="1.1 Related content" data-track-label="/tax-on-shopping" data-track-options="{"dimension28":"2","dimension29":"Tax on shopping and services"}" href="/tax-on-shopping">Tax on shopping and services</a></li>
<li class="gem-c-related-navigation__link"><a class="gem-c-related-navigation__section-link gem-c-related-navigation__section-link--sidebar gem-c-related-navigation__section-link--other" data-track-category="relatedLinkClicked" data-track-action="1.2 Related content" data-track-label="/vat-businesses" data-track-options="{"dimension28":"2","dimension29":"Businesses and charging VAT"}" href="/vat-businesses">Businesses and charging VAT</a></li>
</ul>
</nav>
</div>
</div>
</div>
</div>
<div class="grid-row">
<div class="column-two-thirds">
<div class="gem-c-contextual-footer">
<div class="gem-c-related-navigation">
<nav role="navigation" class="gem-c-related-navigation__nav-section" aria-labelledby="related-nav-topics-cb409f7e" data-module="gem-toggle">
<h2 id="related-nav-topics-cb409f7e" class="gem-c-related-navigation__sub-heading gem-c-related-navigation__sub-heading--footer" data-track-count="footerRelatedItemSection">Explore the topic</h2>
<ul class="gem-c-related-navigation__link-list" data-module="track-click">
<li class="gem-c-related-navigation__link"><a class="gem-c-related-navigation__section-link gem-c-related-navigation__section-link--footer" data-track-category="relatedLinkClicked" data-track-action="1.1 Explore the topic" data-track-label="/browse/tax/vat" data-track-options="{"dimension28":"1","dimension29":"VAT"}" href="/browse/tax/vat">VAT</a></li>
</ul>
</nav>
</div>
</div>
</div>
</div>