The standard VAT rate is 20%
VAT rates for goods and services
|Rate||% of VAT||What the rate applies to|
|Standard||20%||Most goods and services|
|Reduced rate||5%||Some goods and services, eg children’s car seats and home energy|
|Zero rate||0%||Zero-rated goods and services, eg most food and children’s clothes|
The standard rate of VAT increased from 17.5 per cent to 20 per cent on 4 January 2011.
Some things are exempt from VAT (eg postage stamps, financial and property transactions).
HM Revenue & Customs lists the rates of VAT on different goods and services.