Country · GB
United Kingdom VAT rates
Not an EU member state
The standard VAT rate in the United Kingdom is 20%. Reduced rate: 5%. Zero rate: 0%.
Rates in force on (page built 2026-10-18), last checked against the official source on . Official source: www.gov.uk.
Current rates
| Type | Rate | Applies to (source wording) | Since |
|---|---|---|---|
| Standard | 20% | most goods and services | 2011-01-04 |
| Reduced | 5% | some goods and services, for example children's car seats and home energy | not stated |
| Zero | 0% | zero-rated goods and services, for example most food and children's clothes | not stated |
Categories are shown only where the source names them, in the source's wording. The full scope of each rate is set in national law.
Announced changes
- Standard 20% from 2011-01-04 (source)
History since 2020
We have not yet sourced any rate change for the United Kingdom since 2020. That does not mean there was none; see the change log for what we have verified.
VAT number format
GB followed by 9 digits, or 12 digits (branch traders), or GD and 3 digits (government departments), or HA and 3 digits (health authorities).
Example: GB999999999
Structure confirmed in the official source, checked .
Our checker only checks the format of United Kingdom numbers; confirm a number with the national tax authority.
E-invoicing in the United Kingdom
See e-invoicing obligations, formats and deadlines on E-invoicing mandates: United Kingdom.
Notes
Rates from GOV.UK. Temporary reduced rates for hospitality in 2020–2022 are not recorded here.
Sources
- https://www.gov.uk/vat-rates
- https://ec.europa.eu/taxation_customs/tedb/rest-api/configurations
- https://ec.europa.eu/taxation_customs/vies/#/faq
Last verified:
Information only, not tax advice. Rates and their scope change; always confirm with the official source (www.gov.uk) before you invoice.