Introduction to 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.

Businesses and charging VAT
VAT for business - VAT rates, exempt and zero-rated items, when to charge VAT, credit and debit notes, discounts and VAT on offers

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

VAT rates
Current VAT rates - standard 20 per cent and rates for reduced rate and zero-rated items

VAT on shopping and services
VAT the basics and paying less VAT - tax-free shopping, VAT on energy-saving equipment and mobility aids

Building a new home and VAT
VAT refunds on building new homes and conversions - how to claim, application form and guidance notes