The standard UK VAT rate is 20%. It has been 20% since 4 January 2011. There is also a reduced rate of 5% and a zero rate of 0% for specific goods and services.
| Rate | % | Typical uses |
|---|---|---|
| Standard | 20% | Most goods and services |
| Reduced | 5% | Domestic energy, children’s car seats, some building work |
| Zero | 0% | Most food, books, children’s clothing, many exports |
| Exempt | N/A | Insurance, finance, education, health |
Registration threshold (2026)
Businesses must register once taxable turnover exceeds £90,000 in any rolling 12 months. See GOV.UK VAT rates for the official list.
Work out amounts with the free VAT calculator — add VAT to a net price or remove VAT from a gross total.
Last reviewed August 2026.