What are VAT rates?

Reduced rate of VAT

The reduced rate of Value-Added Tax (VAT) applies to certain goods and services including:

  • certain fuels
  • certain building services
  • repair services
  • cleaning and maintenance services (generally)
  • certain photographic supplies
  • the importation of certain works of art and antiques
  • the supply of food and drink (excluding alcohol, soft drinks and bottled water) in the course of catering
  • the supply, by means of a vending machine, of food and drink that would otherwise be zero-rated
  • hot take-away food and hot tea and coffee
  • hotel lettings, for example, guesthouses, caravan parks or camping sites
  • admissions to cinemas, theatres, certain musical performances, museums, art galleries or exhibitions
  • amusement services of the kind normally supplied in fairgrounds or amusement parks
  • hairdressing services
  • the supply of live horses, other than those normally intended for use in the preparation of foodstuffs or in agricultural production
  • hire of horses
  • supply of greyhounds
  • certain printed matter, such as brochures, leaflets, catalogues or printed music (different rates apply to books and newspapers).

Use the search facility to check the rates applicable to an extensive list of goods and services.

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