Some Goods and Services and their VAT rates |
Exempt from VAT
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- Betting and gaming
- Sports events
- Cultural events
- Sponsored charity events
- Education provided by public insitutions
- Rent of land & property
- Financial services and insurance
- Bank charges
- Health services provided by registered doctors, opticians, pharmacists & dentists
- Funeral services
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Zero rated
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- Charity fundraising
- Building work & equipment for disabled people
- Sewerage services
- Domestic water
- Building of new domestic homes
- Fares for use of public transport
- Freight transport
- Aircraft, helicopters & ships
- Houseboats
- Caravans
- Books and newspapers
- Postage
- Children's clothes and footwear
- Protective clothing and equipment for industrial use
- Prescriptions
- Most retail food
- Animal feed (for animals used for human food)
- Plants and seeds for producing human food
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Reduced rate
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- Energy saving materials in domestic or charity premises
- Energy for domestic or charity premises
- Environmentally friendly heating systems
- Installation and repair of heating systems
- Renovation and alteration of empty domestic premises
- Conversion of premises into living accommodation
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Full rate VAT
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- Water supply to industrial premises
- Additional buildings (e.g. garages) added to existing domestic premises.
- Commercial buildings, offices, warehouses and factories sold within three years of construction
- Commercial provision of car parking
- Food sold in restaurants or for takeaway
- Ice cream, confectionery (incl. biscuits covered in chocolate), alcohol and crisps
- Pet food (exept for animals normally used as human food, incl. rabbits)
- Plants and seeds for ornamental use
- Cars and other road vehicles
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