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Lista över varor och tjänster vad gäller VAT

Sport, leisure, culture and antiques
Sport
Goods or servicesVAT rate
Physical education and sports activitiesExempt
Physical education and sports activitiesExempt
Leisure
Goods or servicesVAT rate
Betting and gaming – including pool betting and games of chance or radioExempt
Lottery ticket salesExempt
Online lottery gamesExempt
Retailer commission on lottery ticket salesExempt
Culture
Goods or servicesVAT rate
Admission charges by public authorities or eligible cultural bodies to certain cultural events such as visits to museums, art exhibitions, zoos and performancesExempt
Antiques
Goods or servicesVAT rate
Antiques, works of art or similar (as assets of historic houses) sold by private treaty to public collectionsExempt
Antiques, works of art or similar (as assets of historic houses) used to settle a tax or estate duty debt with HM Revenue & CustomsExempt
Health, education, welfare and charities
Charities
Goods or servicesVAT rate
Admission charges by charitiesExempt
Advertising services for charities0%
Certain goods sold at charitable fundraising events0%
Charitable fundraising eventsExempt
Charity shops – selling donated goods0%
Construction and sale of new buildings for a relevant charitable purpose0%
Energy saving materials permanently installed in dwellings and buildings used for a relevant residential purpose5%
Sponsored charitable eventsExempt
Voluntary donations to charityOutside the scope of VAT
Welfare
Goods or servicesVAT rate
Building services for disabled people0%
Burial or cremation of dead people, or burial at seaExempt
Mobility aids for the elderly5%
Equipment for blind or partially sighted people0%
Equipment for disabled people0%
Funeral plans written under contracts of insuranceExempt
Smoking cessation products – nicotine patches and gum5%
Welfare services provided by charities at significantly below costOutside the scope of VAT
Magnetic tape adapted for recording speech for blind people together with apparatus for making and playing the adapted tape and certain low vision aids0%
Health
Magnetic tape adapted for recording speech for blind people together with apparatus for making and playing the adapted tape and certain low vision aids0%
Health
Goods or servicesVAT rate
Care or medical treatment provided by a qualifying institution like a hospital, hospice or nursing homeExempt
Dispensing of prescriptions by a registered pharmacist0%
Health services provided by registered doctors, dentists, opticians, pharmacists and other health professionalsExempt
Incontinence products0%
Maternity pads5%
Sanitary protection products5%
Low vision aids0%
Education
Goods or servicesVAT rate
Education, vocational training and other connected services provided by an eligible body like a school, college or universityExempt
Power, utilities, energy and energy saving, heating
Power
Goods or servicesVAT rate
Electricity for domestic and residential use or for non-business use by a charity5%
Gas for domestic and residential use or for non-business use by a charity5%
Heating oil for domestic and residential use or for non-business use by a charity5%
Solid fuel for domestic and residential use or for non-business use by a charity5%
Utilities
Goods or servicesVAT rate
Cesspools, septic tanks or similar (domestic) – emptying0%
Sewerage services supplied to domestic or industrial customers0%
Water supplied to households0%
Energy-saving materials installed in dwellings and buildings used for a relevant residential purpose
Installed goodsVAT rate
Air source heat pumps5%
Boilers – wood fuelled5%
Central heating and hot water controls5%
Draught stripping5%
Ground source heat pumps5%
Insulation5%
Micro combined heat and power units5%
Solar panels5%
Water and wind turbines5%
Heating equipment and connection of gas supply (to the extent they are grant-funded by certain funders to people aged over 60 or who are in receipt of certain benefits)
Installed goodsVAT rate
Closed solid fuel fire cassettes5%
Electric dual immersion water heaters with factory-insulated hot water tanks5%
Electric storage heaters5%
Gas-fired boilers5%
Gas room heaters with thermostatic controls5%
Oil-fired boilers5%
Radiators5%
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%
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 heat5%
Connection or reconnection to the mains gas supply5%
Building and construction, land and property
Building and construction
Goods or servicesVAT rate
Substantial reconstructions to protected buildings that are buildings used as a dwelling, for a relevant residential purpose or for a relevant charitable purpose0%
The installation of a bathroom or lavatory, constructing ramps and widening doorways or passageways for disabled people in their own home0%
Construction and first freehold or long leasehold sale of a new building for relevant residential purposes0%
Construction and first freehold or long leasehold sale of new domestic buildings0%
Converting existing premises by increasing the number of dwellings within the building5%
Renovating a dwelling that has been empty for at least two years5%
First freehold or long leasehold sale of a commercial building converted into a dwelling or dwellings0%
First freehold or long leasehold sale of buildings converted for relevant residential purposes0%
First freehold or long leasehold sale of buildings converted for relevant charitable purposes0%
Land and property
Goods or servicesVAT rate
Garages or parking spaces let together with dwellings (under shorthold tenancy agreements) for permanent residential useExempt
Parking – grant, or licence, to occupy land on which incidental parking takes placeExempt
Property, land and buildings – grant, or licence, to occupy land or buildingsExempt
Sale or long lease of a new dwelling with garage or parking space0%
Transport, freight, travel and vehicles
Transport
Goods or servicesVAT rate
Aircraft repair and maintenance0%
Freight
Goods or servicesVAT rate
Domestic leg of freight transport to or from a place outside the EU0%
Freight containers – sale, lease or hire to a place outside the EC0%
Freight containers – sale, lease or hire to another EC Member State0%
International freight transport that takes place in the UK and its territorial waters0%
Travel
Goods or servicesVAT rate
Houseboat mooringsExempt
Parking spaces or garages supplied with houseboat mooringsExempt
Passenger transport in a vehicle, boat or aircraft that carries not less than ten passengers0%
Tolls for bridges, tunnels and roads operated by public authoritiesOutside the scope of VAT
Vehicles
Goods or servicesVAT rate
Aircraft repair and maintenance0%
Airships – sale or charter0%
Caravans (more than 7m long or more than 2.55m wide)0% or 5%
Civil aeroplanes – sale or charter0% or 5%
Helicopters – sale or charter0% or 5%
Houseboats – sale or let out on hire0% or 5%
Ship repairs and maintenance0% or 5%
Shipbuilding – 15 tons or over gross tonnage0% or 5%
Printing, postage, publications – books, magazines and newspapers
Printing
Goods or servicesVAT rate
Brochures0%
Leaflets0%
Pamphlets0%
Postage
Goods or servicesVAT rate
Direct-mail postal services meeting all the conditions of VAT Notice 700/24 3.2 and 3.3Outside the scope of VAT
Postage, packing and delivery within the UK included in the sales contract but charged for separately, eg mail orderThe same rate as the goods being delivered or posted
Public postal services provided by the Royal Mail under a universal service obligationExempt
Other postal services that are not subject to a universal service obligationStandard-rated
Publications
Goods or servicesVAT rate
Books0%
Children’s painting and picture books0%
Maps and charts0%
Magazines0%
Newspapers0%
Printed or copied music0%
Publications0%
Clothing and footwear, protective and safety equipment
Clothing and footwear
Goods or servicesVAT rate
Babywear0%
Protective and safety equipment
Goods or servicesVAT rate
Carrycots with restraint straps5%
Children’s car seats, booster seats and booster cushions5%
Children’s safety seats with bare wheeled framework5%
Cycle helmets – CE marked0%
Motorcycle helmets that meet safety standards0%
Protective boots and helmets for industrial use0%
Financial services and investments, insurance
Financial services and investments
Goods or servicesVAT rate
Financial services including the issue, transfer or receipt of, or dealing with money, securities for money or orders for the payment of moneyExempt
The granting of credit such as loansExempt
The management of credit by the person who has granted itExempt
The provision of the facility of instalment credit finance for example hire-purchaseExempt
The provision of qualifying financial intermediary servicesExempt
The issue, transfer or dealing with a security, including shares and bondsExempt
The operation of a current, deposit or savings accountExempt
The management of a qualifying special investment fundExempt
Financial service supplied as a separate element but with other goods or servicesExempt
Financial service supplied as part of a single supply with other goods or servicesExempt
Financial service supplied as part of a single supply with other goods or servicesExempt if financial service is the principal element of the supply
Gold investment coinsExempt
Insurance
Goods or servicesVAT rate
Friendly Society subscriptions for the provision of insuranceExempt
Insurance and reinsurance transactionsExempt
Insurance brokers and agents acting in an intermediary capacityExempt
Insurance supplied as a separate element but with other goods or servicesExempt
Insurance supplied as part of a single supply with other goods or servicesExempt

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