| Ref | Description | VAT Code |
| A | Accommodation – 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 |
| C | Cables
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 |
| D | Diaries
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 |
| E | Electrical 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 |
| F | Facsimile
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 |
| I | Imports, 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 |
| J | Jewellery
Journals/Newspapers/Magazines | Standard
Standard |
| K | Knitwear (see Clothing)
Knickers (see Clothing)
Kitchenware | S/Z
S/Z Standard |
| L | Landscaping and maintenance services
Laundry
Licences e.g.driving, public music, etc
Light bulbs/tubes/plugs and fuses
Linen hire | Standard Standard Outside Standard
Standard |
| M | Magazines/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 |
| N | Newspapers/magazines/journals
National Non-Domestic Rates (NNDR)
Nursing care
Nursery fees | Zero Outside Exempt
Exempt |
| O | Office equipment | Standard |
| P | Pamphlets
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
Printing (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 |
| S | School 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 |
| T | Talking 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 |
| U | Umbrella
Underwear (see clothing)
Uniform (see clothing)
University fees | Standard S/Z S/Z Exempt |
| V | Vegetables
Vehicle hire (with driver & less than 11 other seats)
Vehicle hire (with driver & more than 11 other seats)Vehicle hire (without driver)
Vehicle registration licences
Videos | Zero
Standard
Zero
Standard Outside Standard |
| W | Washing-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 |
