VAT

VAT is payable if goods/services are:

• supplies made in the United Kingdom (UK) or the Isle of Man;
• by a taxable person;
• in the course of a business and;
• are not specifically exempted or zero-rated.

There are three rates of VAT:

• a standard rate, currently 17.5%;
• a reduced rate, currently 5% and;
• a zero rate.

Some supplies are exempt from VAT, which means that no VAT is payable. Also supplies are outside the scope of VAT if they are:

• made outside the UK and Isle of Man or;
• not made in the course of business

Businesses may need to register for VAT. To find out if you need to register, please visit the HM Customs and Excise website.

Contact

For more information on VAT, please contact HM Customs and Excise using the information below, or visit their website.

National Advice Service,
0845 010 9000 (8am to 8pm Monday to Friday)

Click here to find the appropriate address for written enquiries.
Click here to find the appropriate address for email enquiries.