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Examples of VAT categories and VAT codes PDF Print E-mail
Friday, 09 May 2008 00:00
The table below gives examples of items most commonly encountered by businesses when preparing VAT returns. The list is intended as a guide only and is neither exhaustive nor comprehensive. If in doubt, please contact us.

The following abbreviations have been used: Standard = Standard-rated, Zero = Zero-rated, Reduced = Reduced-rated, Outside = Outside the scope of UK VAT, S/E = Standard-rated or Exempt, S/Z = Standard-rated or Zero-rated 
 
RefDescriptionVAT Code
AAccommodation – UK Hotels
Address books
Admissions to shows/events (see invoice)
Advertising
Agency commission
Archive boxes (Stationery)
Acupuncture
Standard
Standard
S/E
Standard
Standard
Standard
Standard
B

Bank charges
Bank interest
Bank notes
Batteries
Bed linens
Betting, gaming and lotteries
Building materials
Books (not diaries)

Exempt
Exempt
Zero
Standard
Standard
Exempt
Standard
Zero
CCables
Care in registered homes (elderly/disabled/children etc)Cassettes
Caravans and houseboats
Catering
CD’s
Charities
Children’s car seats
Chocolate teacakes
Cleaning materials
Clothing (for children under 14 years old)
Clothing (for children over 13 years old and adults)College fees
Compact discs
Computers (including software)
Computer cables
Construction of buildings, etc
Contraceptive products
Council tax
Courier services (if invoiced by VAT registered courier company)
Course fees (see supplier’s invoice)
Crockery/glassware
Cultural services etc.
Standard
Exempt
Standard
Zero
Standard
Standard
Zero
Reduced
Zero
Standard
Zero
Standard
Exempt
Standard
Standard
Standard
Zero
Reduced
Outside

Standard

S/
E
Standard
Exempt
DDiaries
Diesel fuel
Disposable nappy material sold in a continuous role from which individual nappies are cut
Domain name registration and renewal – (see supplier’s invoice)
Domestic appliances
Domestic fuel or power
Drugs, medicines, aids for the handicapped etc.
Dry cleaning

DVD’s

Standard
Standard
 

Standard


Standard

Standard Reduced
Zero-rated

Standard

Standard

EElectrical appliances and sundries
Electricity (for Domestic use)
Electricity (for Business use)
Enlarging photographs
Ex Gratia payments
Examination fees (see supplier’s invoice)
Electrical cables
Engine oil
Standard

Reduced

Standard
Standard

Outside
S/
E
Standard

Standard

FFacsimile
Film
Film processing and developing
Fines (overdue books/videos etc)
Fire extinguishers/blankets/smoke detectors
First aid supplies
Flowers
Food (excluding food supplied in the course of catering, confectionery, pet foods)
Food (canned drinks/alcohol/hot takeaways)
Food (Chocolate coated biscuits/sweets/ice cream/crisps)

Food (coffee/milk/tea/sugar)
Fund raising events by charities and other qualifying bodies
Fruit juices
Furniture

Standard

Standard

Standard

Outside  Standard Standard

Standard


Zero

Standard

Standard
Zero

Exempt
Standard

Standard

G

Gas (for domestic use)
Gas (for business use)
Garden equipment, fertilisers and pesticides
Gift vouchers
Gold
Goods where input tax cannot be recovered
GP (doctor) services
Grant funded installation of heating equipment or security goods or connection of gas supply
Grants-in-aid

Reduced

Standard

Standard

Outside

Reduced

Exempt
Exempt


Reduced

Outside

H

Healthcare
Herbs
Hire of clothing (see clothing)
Hire of footwear (see clothing)
Hotel accommodation - UK
Hotel accommodation - Abroad
Houseboats and caravans
Household linens

Exempt

Standard

S/Z

S/Z

Standard

Outside

Zero

Standard

IImports, exports etc.
International services
Installation of energy saving materials
Insurance premiums
Interest from HM Revenue & Customs
Interest (from investments)
Internet connection – UK ISP (check invoice)
Investment gold

Zero

Reduced

Reduced

Exempt Outside
Exempt

Standard

Exempt
JJewellery
Journals/Newspapers/Magazines

Standard
Standard

KKnitwear (see Clothing)
Knickers (see Clothing)
Kitchenware

S/Z
S/Z

Standard

LLandscaping and maintenance services
Laundry
Licences e.g.driving, public music, etc
Light bulbs/tubes/plugs and fuses
Linen hire
Standard

Standard

Outside

Standard
Standard

MMagazines/Newspapers/journals
Maps
Meals (in UK hotels, UK restaurants, UK cafes, etc
Medicines (off the shelf)
Medicines (prescribed)
“Mother-and-baby” shawls intended to wrap around both mother and child
Music (complete works/musical scores)
Music (manuscript paper)
Zero

Zero

Standard
Standard

Zero


Standard

Zero

Standard

NNewspapers/magazines/journals
National Non-Domestic Rates (NNDR)
Nursing care
Nursery fees
Zero

Outside

Exempt
Exempt
OOffice equipment

Standard

PPamphlets
Paper towels/tissues/kitchen rolls/toilet rolls
Petrol
Phone cards
Photocopying
Photographs
Playgroup fees
Postages (Abroad)
Postages (UK)
Postcards
Pram and pushchair covers not designed to serve as rain capes outside the pram or chair
P
rinting (see supplier’s invoice)
Protected buildings
Paint
PRS licence fees

Zero

Standard Standard

Outside

Standard Standard Exempt
Zero
Exempt Standard  


Standard

Standard

Zero

Standard

Outside

R

Renovation and alteration of dwellings
Residential conversions
Retouching photographs
Repairs

Reduced

Reduced

Standard

Standard

SSchool fees
Seeds/plants/trees for food production
Seeds/plants/trees/shrubs
Sewerage services and water (excluding distilled and bottled water)
Sleeping bags not designed with neck and arm holes or sleeves and/or legs
Show guides (sold with admission tickets)
Show guides (sold separately)
Soap
Soap powder
Sponsorship
Sport, competitions and physical education
Stationery
Subscriptions to trade unions, professional bodies and public interest bodies
Stapler and Staples (stationery)

Stamp duty

Exempt

Zero

Standard


Zero


Standard

Standard

Zero

Standard

Standard

Standard Exempt
Standard

Exempt
Standard

Outside

TTalking books for the blind and handicapped and wireless sets for the blind
Taxi fares (12 seats or less – if cab company is VAT registered)
Taxi fares (12 seats or less – if cab company is not VAT registered)
Telephone calls/rental
Tickets for admissions to shows/events
Tools
Television licence
Transport (by tube/train/bus/aeroplane/ boat)
Travel (by tube/train/bus/aeroplane/ boat)
Travel inside theme parks/safari parks & similar
Tyres/batteries/vehicle accessories
Travelling expenses charged by contractor
Trade union membership fees/subscription
 

Zero

Standard


Outside

Standard

S/E

Standard

Outside

Zero

Zero
Standard

Standard

Standard

Outside

UUmbrella
Underwear (see clothing)
Uniform (see clothing)
University fees

Standard

S/Z

S/Z

Exempt
VVegetables
Vehicle hire (with driver & less than 11 other seats)
V
ehicle hire (with driver & more than 11 other seats)Vehicle hire (without driver)
Vehicle registration licences
Videos
Zero
Standard
Zero
Standard

Outside Standard

WWashing-up liquid
Water rates
Welfare advice or information
Window cleaning ( if cleaner is VAT registered)
Women’s sanitary products
Works of art etc
Standard

Zero

Reduced

Standard

Reduced
Exempt
 
Last Updated ( Sunday, 11 May 2008 18:20 )
 
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