VAT rates in United Kingdom (2026)
Last reviewed: 7 November 2026
In short: The standard VAT rate is 20% and the reduced rate is 5%. Most food is zero-rated. Registration is required above GBP 90,000 of taxable turnover.
| Rule | What applies |
|---|---|
| Standard VAT rateValue added tax | The standard rate of VAT is 20%. It applies to most goods and services. [1] |
| Reduced VAT ratesValue added tax | The reduced rate is 5%. It applies to some goods and services, for example children's car seats and home energy. Some items are zero-rated (0%) or exempt. [1] |
| VAT on foodValue added tax | Most food is zero-rated (0% VAT). [1] |
| VAT registration thresholdValue added tax | A business must register if its taxable turnover for the last 12 months goes over GBP 90,000, or if it expects to go over that in the next 30 days. [2] |
| Tax authorityValue added tax | HM Revenue and Customs (HMRC). [2] |
Sources
- GOV.UK (HM Revenue and Customs): VAT rates (consulted 7 November 2026) · all sources
- GOV.UK (HM Revenue and Customs): When to register for VAT (consulted 7 November 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.