Different goods & services - and their VAT rate
Current Rate	From 01.04.14	VAT Notice
Sport
Physical education and sports activities	Exempt	701/45
Leisure
Betting and gaming - Including pool betting and games of chance	Exempt	701/29
Bingo - including remote games played on the internet, telephone, television or radio	Exempt	701/29
Lottery ticket sales	Exempt	701/29
Online lottery games	Exempt	701/29
Retailer commission on lottery ticket sales	Exempt	701/29
Culture
Admission charges by public authorities or eligible cultural bodies to certain cultural events such as visits to museums, art exhibitions, zoos and performances	Exempt	701/47
Antiques
Antiques, works of art or similar (as assets of historic houses) sold by private treaty to public collections	Exempt	701/12
Antiques, works of art or similar (as assets of historic houses) used to settle a tax or estate duty debt with HMRC	Exempt	701/12
Charities
Admission charges by charities	Exempt	How VAT applies to charities
Advertising services for charities	0%	701/58
Certain goods sold at charitable fundraising events	0%	Charity Fundraising events and VAT
Charitable fundraising events	Exempt	Charity Fundraising events and VAT
Charity shops - selling donated goods	0%	Charitable donations and VAT
Construction and sale of new buildings for a relevant charitable purpose	0%	708
Energy saving materials permanently installed in residential or charity premises (but not including institutions such as prisons, hospitals etc.)	5%	Energy saving materials - supply only - are standard rated 708/6
Sponsored charitable events	Exempt	Charities and VAT
Voluntary donations to charity	Outside the scope of VAT	Donations to Charities
Welfare
Building services for disabled people	0%	Reliefs for disabled people 701/7
Burial or cremation of dead people, or burial at sea	Exempt	701/32
Mobility aids for the elderly	5%	Mobility aids for older people
Equipment for blind or partially sighted people	0%	Equipment for blind or partially sighted people
Equipment for disabled people	0%	Equipment for disabled people
Funeral plans written under contracts of insurance	Exempt	701/36
Smoking cessation products - nicotine patches and gum	5%	Budget note BN77
Welfare services provided by charities at significantly below cost	Outside the scope of VAT	701/1
Talking books and vision aids for blind people	0%	Aids for blind people
Health
Care or medical treatment provided by a qualified institution like a hospital, hospice or nursing home	Exempt	701/31
Dispensing of prescriptions by a registered pharmacist	0%	701/57
Health services provided by registered doctors, dentists, opticians, pharmacists and other health professionals	Exempt	701/57
Incontinence products	0%	701/7
Maternity pads	5%	701/18
Sanitary protection products	5%	701/18
Low vision aids	0%	Equipment for blind or partially sighted people
Education
Education, vocational training, research and other connected services provided by an eligible body like a school college or university	Exempt	701/30
Power, Utilities, energy saving, heating
Power
Electricity for domestic and residential use or for non-business use by a charity	5%	Fuel for business use is usually standard rated 701/19
Gas for domestic and residential use or for non-business use by a charity	5%	Fuel for business use is usually standard rated 701/19
Heating oil for domestic and residential use or for non-business use by a charity	5%	Fuel for business use is usually standard rated 701/19
Solid fuel for domestic and residential use or for non-business use by a charity	5%	Fuel for business use is usually standard rated 701/19
Utilities
Cesspools, septic tanks or similar (domestic) - emptying	0%	Emptying industrial cesspools septic tanks or similar is standard rated 701/16
Sewerage services supplied to domestic or industrial customers	0%	Sewer and drain cleaning unblocking or maintenance is standard rated 701/16
Water supplied to households	0%	Water supplied to industrial customers is standard rated 701/16
Energy saving materials
Air Source heat pumps	5%	708/6
Boilers - wood fuelled	5%	708/6
Central heating and hot water controls	5%	708/6
Draught stripping	5%	708/6
Ground source heat pumps	5%	708/6
Insulation	5%	708/6
Micro combined heat and power units	5%	708/6
Solar panels	5%	708/6
Water and wind turbines	5%	708/6
Heating equipment and connection of gas supply (grant funded by certain funders to people aged over 60 or who are in receipt of certain benefits)
The following heating appliances: - closed solid fuel fire cassettes - electric dual immersion water heaters with factory insulated hot water tanks - electric storage heaters - gas fired boilers - gas room heaters with thermostatic controls - oil fired boilers - radiators	5%	708/6
The installation, repair and maintenance of a boiler, radiators, pipework and controls forming a central heating system (including micro combined heat and power systems)	5%	708/6
The installation repair and maintenance of renewable source heating systems This means space or water heating systems which use energy from: - renewable sources, including solar wind and hydroelectric power or - near renewable sources, including ground and air heat	5%	708/6
Connection or reconnection to the mains gas supply	5%	708/6
Building and Construction, land and property
Building and construction
Substantial reconstructions to protected buildings that are buildings used as a dwelling, for a relevant residential purpose or for a relevant charitable purpose	0%	708
The installation of a bathroom or lavatory, constructing ramps and widening doorways or passageways for disabled people in their own home	0%	Building services for disabled people
Construction and first freehold or long leasehold sale of new building for a relevant charitable purpose	0%	708
Construction and first freehold or long leasehold sale of new building for a relevant residential purpose	0%	708
Construction and first freehold or long leasehold sale of new domestic buildings	0%	708
Converting existing premises by increasing the number of dwellings within the building	5%	708
Renovating a dwelling that has been empty for at least two years	5%	708
First freehold or long leasehold sale of a commercial building converted into a dwelling or dwellings	0%	708
First freehold or long leasehold sale of a building converted for relevant residential purposes	0%	708
First freehold or long leasehold sale of a building converted for relevant charitable purposes	0%	708
Land and property
Garages or parking spaces let together with buildings for permanent residential use (under shorthold tenancy agreements	Exempt	Garages or facilities specially designed for parking are standard rated 742
Parking - grant, or licence to occupy land on which incidental parking takes place	Exempt	742
Property, land and buildings - grant or licence to occupy land or buildings	Exempt	742
Sale or long lease of a new dwelling with garage or parking spaces	0%	708
Transport, freight, travel and vehicles
Transport
Aircraft repair and maintenance	0%	744C
Freight
Domestic leg of freight transport to or from a place outside the EU	0%	Standard-rated freight transport includes domestic freight transport and freight transport between the UK and another EU member state 744B
Freight containers - sale lease or hire to a place outside the EC	0%	703/1
Freight containers - sale lease or hire to another EC member state	0%	703/1
International freight transport that takes place in the UK and its territorial waters	0%	744B
Travel
Houseboat mooring	Exempt	742
Parking spaces or garages supplied with houseboat moorings	Exempt	742
Passenger transport in a vehicle boat or aircraft that carries not less than 10 passengers	0%	744A
Tolls for bridges tunnels and roads operated by public authority	Outside the scope of VAT	Privately operated tolls for bridges tunnels and roads are standard rated 700
Vehicles
Aircraft repair and maintenance	0%	744C
Airships - sale or charter	0%	744C
Caravans (more than 7m long or more than 2.55m wide)	0% or 5%	Taxing Holiday Caravans
Civil aeroplanes - sale or charter	0%	Gliders - sale or charter - are standard rated as are hot air balloons 744C
Helicopters - sale or charter	0%	744C
Houseboats - sale or let out on hire	0%	But holiday accommodation let in a moored houseboat is standard rated 701/20
Military aeroplanes - sale or charter	0%	744C
Ship repairs and maintenance	0%	744C
Shipbuilding - 15 tons or over gross tonnage	0%	744C
Printing, postage, publications - books, magazines and newspapers
Printing
Brochures	0%	701/10
Leaflets	0%	701/10
Pamphlets	0%	701/10
Postage
Direct mail postal services meeting all the conditions of VAT Notice 700/24 3.2 and 3.3	Outside the scope of VAT	700/24
Postage, packing and delivery within the UK included in the sales contract but charged for separately e.g. mail order	The same rate as the goods being delivered or posted	Postage, packing and delivery within the UK charged as an optional extra is always standard rated 700/24
Public postal services provided by the Royal Mail under a Universal Service Obligation	Exempt	Standard Royal Mail first and second class services for example
Other postal services that are not subject to a Universal Service Obligation	Standard Rated	Supplies that are not subject to regulations
Publications
Books	0%	701/10
Children’s painting and picture books	0%	701/10
Maps and charts	0%	701/10
Magazines	0%	701/10
Newspapers	0%	701/10
Printed or copied music	0%	701/10
Publications	0%	Some items are standard rated such as exercise books letterheads posters 701/10
Clothing and footwear, protective and safety equipment
Clothing and footwear
Baby wear	0%	714
Children’s clothes and footwear	0%	714
Protective and safety equipment
Carrycots with restraint straps	5%	701/23
Children’s car seats, booster seats and booster cushions	5%	701/23
Children’s safety seats with bare wheeled framework	5%	Prams and pushchairs are standard rated 701/23
Cycle helmets - CE marked	0%	701/23
Motorcycle helmets that meet safety standards	0%	701/23
Protective boots and helmets for industrial use	0%	701/23
Financial services and investments, Insurance
Financial services and investments
Financial services including the issue, transfer or receipt of, or dealing with money, securities for money or orders for the payment of money	Exempt	701/49
The granting of credit such as loans	Exempt	701/49
The management of credit by the person who has granted it	Exempt	701/49
The provision of the facility of instalment credit finance for example hire purchase	Exempt	701/49
The provision of qualifying financial intermediary services	Exempt	701/49
The issue, transfer or dealing with security, including shares and bonds	Exempt	701/49
The operation of a current deposit or savings account	Exempt	701/49
The management of a qualifying special investment fund	Exempt	701/49
Financial services supplied as a separate element but with other goods or services	Exempt	701/49
Financial service supplied as part of a single supply with other goods or services	Exempt if financial service is the principal element of the supply	701/49
Gold investment coins	Exempt	701/21
Insurance
Friendly Society subscriptions for the provision of Insurance	Exempt	701/36
Insurance and reinsurance transactions	Exempt	701/36
Insurance brokers and agents in an intermediary capacity	Exempt	701/36
Insurance supplied as a separate element but with other goods or services	Exempt	701/36
Insurance supplied as part of a single supply with other goods or services	Exempt if insurance is the principal element of the supply	701/36

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