Get started with VAT

Please note: VAT guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

How VAT works
How VAT works, what VAT is charged on, VAT thresholds and VAT schemes

VAT rates on different goods and services
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT

Exemption and partial exemption from VAT
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases