Key facts
- The standard rate is 20% (since 4 January 2011).
- It applies to most goods and services unless specifically reduced, zero-rated, or exempt.
- If in doubt, the default rate is standard — you must actively identify reduced/zero/exempt items.
What Is the Standard Rate?
The standard VAT rate is 20% and applies to most goods and services sold in the UK. It has been 20% since 4 January 2011.[1]
Examples of Standard-Rated Items
- Electrical goods and electronics
- Clothing (adult)
- Alcoholic drinks
- Hot takeaway food and catering
- Professional services (legal, accounting, consulting)
- Building work (repairs, renovations)
- Vehicle sales and repairs
- Furniture and household goods
- Software and digital subscriptions
The Default Rule
If a supply doesn’t fall into the reduced-rate, zero-rate, exempt, or outside-the-scope categories, it’s standard-rated. When in doubt, treat it as 20%.[2]
Historical Standard Rates
| From | Rate |
|---|---|
| 4 January 2011 | 20% |
| 1 January 2010 | 17.5% |
| 1 December 2008 | 15% (temporary reduction) |
| 1 April 1991 | 17.5% |
Frequently Asked Questions
What is the standard rate of VAT in the UK?
The standard rate of VAT in the UK is 20%. It has been at this rate since 4 January 2011.
What goods and services are charged at 20% VAT?
Most goods and services are standard-rated at 20%, including electronics, adult clothing, alcoholic drinks, professional services, building repairs, and furniture. If a supply does not fall into a reduced, zero-rated, or exempt category, it is standard-rated by default.
Is hot takeaway food standard-rated?
Yes. Hot takeaway food and catering are charged at the standard rate of 20% VAT, unlike most cold food items which are zero-rated.
Further Reading
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Sources
- VAT rates — GOV.UK
- VAT guide (VAT Notice 700) — GOV.UK