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Home » [Update] VAT rates on different goods and services | no vat – NATAVIGUIDES

[Update] VAT rates on different goods and services | no vat – NATAVIGUIDES

no vat: นี่คือโพสต์ที่เกี่ยวข้องกับหัวข้อนี้

Table of Contents

Introduction

If you’re registered, you have to charge VAT when you make taxable supplies.

What qualifies and the VAT rate you charge depends on the type of goods or services you provide.

No VAT is charged on goods or services that are:

  • exempt from VAT
  • outside the scope of the UK VAT system

This guide to goods and services and their VAT rates is not a complete list. You can see a full list of VAT notices for goods and services not included in this guide.

VAT rate conditions

These rates may only apply if certain conditions are met, or in particular circumstances, depending on some or all of the following:

  • who’s providing or buying them
  • where they’re provided
  • how they’re presented for sale
  • the precise nature of the goods or services
  • whether you obtain the necessary evidence
  • whether you keep the right records
  • whether they’re provided with other goods and services

Other conditions may also apply.

There are also specific VAT rules for certain trades such as builders and charities that affect how you account for VAT, how much you must pay and how much you can reclaim.

International trade

Goods exported outside the UK are zero-rated, subject to conditions. You can read more about VAT on goods sent overseas.

Food and drink, animals, animal feed, plants and seeds

Food and drink for human consumption is usually zero-rated but some items are always standard-rated. These include catering, alcoholic drinks, confectionery, crisps and savoury snacks, hot food, sports drinks, hot takeaways, ice cream, soft drinks and mineral water.

Restaurants must always charge VAT on everything eaten either on their premises or in communal areas designated for their customers to use, such as shared tables in a shopping centre or airport food courts.

In addition, restaurants and takeaway vendors must charge VAT on all hot takeaways and home deliveries, but do not need to charge VAT on cold takeaway food unless it’s to be eaten in a designated area.

From 15 July 2020 to 31 March 2021, certain supplies of catering and hot takeaway food that would normally be taxable at the standard rate of VAT, will be liable to the reduced rate of 5%.

Certain animals, animal feeding products, plants and seeds also qualify for the zero rate, but only if the conditions in the following VAT notices are met, however products packaged as pet food are standard-rated.

Find out more about:

Sport, leisure, culture and antiques

Sport

Goods or services
VAT rate
More information

Physical education and sports activities
Exempt
VAT Notice 701/45

Leisure

Culture

Goods or services
VAT rate
More information

Admission charges by public authorities or eligible cultural bodies to certain cultural events such as visits to museums, art exhibitions, zoos and performances
Exempt
VAT Notice 701/47

Antiques

Goods or services
VAT rate
More information

Antiques, works of art or similar (as assets of historic houses) sold by private treaty to public collections
Exempt
VAT Notice 701/12

Antiques, works of art or similar (as assets of historic houses) used to settle a tax or estate duty debt with HMRC
Exempt
VAT Notice 701/12

Health, education, welfare and charities

Charities

Welfare

Health

Education

Goods or services
VAT rate
More information

Education, vocational training and other connected services provided by an eligible body like a school, college or university
Exempt
VAT Notice 701/30

Power, utilities, energy and energy saving, heating

Power

Goods or services
VAT rate
More information

Electricity for domestic and residential use or for non-business use by a charity
5%
Fuel for business use is usually standard-rated – VAT Notice 701/19

Gas for domestic and residential use or for non-business use by a charity
5%
Fuel for business use is usually standard-rated – VAT Notice 701/19

Heating oil for domestic and residential use or for non-business use by a charity
5%
Fuel for business use is usually standard-rated – VAT Notice 701/19

Solid fuel for domestic and residential use or for non-business use by a charity
5%
Fuel for business use is usually standard-rated – VAT Notice 701/19

Utilities

Goods or services
VAT rate
More information

Cesspools, septic tanks or similar (domestic) – emptying
0%
Emptying industrial cesspools, septic tanks or similar is standard-rated – VAT Notice 701/16

Sewerage services supplied to domestic or industrial customers
0%
Sewer and drain cleaning, unblocking or maintenance is standard-rated – VAT Notice 701/16

Water supplied to households
0%
Water supplied to industrial customers is standard-rated – VAT Notice 701/16

Energy-saving materials installed in dwellings and buildings used for a relevant residential purpose

To qualify for the reduced rate, you must be over 60 or in receipt of any of the benefits listed in VAT Notice 708/6.

Alternatively, you may be eligible to get the reduced rate on the products if the total cost of them (not including VAT) is not over 60% of the installation of the products (not including VAT).
If your products cost more than 60% of the installation, you’ll only be entitled to the reduced rate on the installation.

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)

Building and construction, land and property

Building and construction

Land and property

Goods or services
VAT rate
More information

Garages or parking spaces let together with dwellings (under shorthold tenancy agreements) for permanent residential use
Exempt
Garages or facilities specially designed for parking are standard-rated – VAT Notice 742

Parking – grant, or licence, to occupy land on which incidental parking takes place
Exempt
VAT Notice 742

Property, land and buildings – grant, or licence, to occupy land or buildings
Exempt
VAT Notice 742

Sale or long lease of a new dwelling with garage or parking space
0%
VAT Notice 708

Transport, freight, travel and vehicles

Transport

Goods or services
VAT rate
More information

Aircraft repair and maintenance
0%
VAT Notice 744C

Freight

Goods or services
VAT rate
More information

Freight transport to or from a place outside the UK
0%
Domestic freight transport is standard-rated, unless it is the domestic leg of freight transport between the UK and another country (0%). – VAT Notice 744B

Freight containers – sale, lease or hire to a place outside the UK and the EU
0%
VAT Notice 703/1

International freight transport that takes place in the UK and its territorial waters
0%
VAT Notice 744B

Travel

Goods or services
VAT rate
More information

Houseboat moorings
Exempt
VAT Notice 742

Parking spaces or garages supplied with houseboat moorings
Exempt
VAT Notice 742

Passenger transport in a vehicle, boat or aircraft that carries not less than 10 passengers
0%
VAT Notice 744A

Tolls for bridges, tunnels and roads operated by public authorities
Outside the scope of VAT
Privately-operated tolls for bridges, tunnels and roads are standard-rated – VAT Notice 700

Vehicles

Printing, postage, publications – books, magazines and newspapers

Printing

Postage

Goods or services
VAT rate
More information

Direct-mail postal services meeting all the conditions of VAT Notice 700/24 3.2 and 3.3
Outside the scope of VAT
VAT Notice 700/24

Postage, packing and delivery within the UK included in the sales contract but charged for separately, for example, mail order
The same rate as the goods being delivered or posted
Postage, packing and delivery within the UK charged as an optional extra is always standard-rated – VAT Notice 700/24

Public postal services provided by the Royal Mail under a universal service obligation
Exempt
Standard Royal Mail first and second class services for example

Other postal services that are not subject to a universal service obligation
Standard-rated
Supplies that are not subject to regulation

Publications

Goods or services
VAT rate
More information

Babywear
0%
VAT Notice 714

Children’s clothes and footwear
0%
VAT Notice 714

Protective and safety equipment

Financial services and investments, insurance

Financial services and investments

Insurance

Goods or services
VAT rate
More information

Friendly society subscriptions for the provision of insurance
Exempt
VAT Notice 701/36

Insurance and reinsurance transactions
Exempt
VAT Notice 701/36

Insurance brokers and agents acting in an intermediary capacity
Exempt
VAT Notice 701/36

Insurance supplied as a separate element but with other goods or services
Exempt
VAT Notice 701/36

Insurance supplied as part of a single supply with other goods or services
Exempt if insurance is the principal element of the supply
VAT Notice 701/36

[Update] VAT rates on different goods and services | no vat – NATAVIGUIDES

Introduction

If you’re registered, you have to charge VAT when you make taxable supplies.

What qualifies and the VAT rate you charge depends on the type of goods or services you provide.

No VAT is charged on goods or services that are:

  • exempt from VAT
  • outside the scope of the UK VAT system

This guide to goods and services and their VAT rates is not a complete list. You can see a full list of VAT notices for goods and services not included in this guide.

VAT rate conditions

These rates may only apply if certain conditions are met, or in particular circumstances, depending on some or all of the following:

  • who’s providing or buying them
  • where they’re provided
  • how they’re presented for sale
  • the precise nature of the goods or services
  • whether you obtain the necessary evidence
  • whether you keep the right records
  • whether they’re provided with other goods and services

Other conditions may also apply.

There are also specific VAT rules for certain trades such as builders and charities that affect how you account for VAT, how much you must pay and how much you can reclaim.

International trade

Goods exported outside the UK are zero-rated, subject to conditions. You can read more about VAT on goods sent overseas.

Food and drink, animals, animal feed, plants and seeds

Food and drink for human consumption is usually zero-rated but some items are always standard-rated. These include catering, alcoholic drinks, confectionery, crisps and savoury snacks, hot food, sports drinks, hot takeaways, ice cream, soft drinks and mineral water.

Restaurants must always charge VAT on everything eaten either on their premises or in communal areas designated for their customers to use, such as shared tables in a shopping centre or airport food courts.

In addition, restaurants and takeaway vendors must charge VAT on all hot takeaways and home deliveries, but do not need to charge VAT on cold takeaway food unless it’s to be eaten in a designated area.

From 15 July 2020 to 31 March 2021, certain supplies of catering and hot takeaway food that would normally be taxable at the standard rate of VAT, will be liable to the reduced rate of 5%.

Certain animals, animal feeding products, plants and seeds also qualify for the zero rate, but only if the conditions in the following VAT notices are met, however products packaged as pet food are standard-rated.

Find out more about:

Sport, leisure, culture and antiques

Sport

Goods or services
VAT rate
More information

Physical education and sports activities
Exempt
VAT Notice 701/45

Leisure

Culture

Goods or services
VAT rate
More information

Admission charges by public authorities or eligible cultural bodies to certain cultural events such as visits to museums, art exhibitions, zoos and performances
Exempt
VAT Notice 701/47

Antiques

Goods or services
VAT rate
More information

Antiques, works of art or similar (as assets of historic houses) sold by private treaty to public collections
Exempt
VAT Notice 701/12

Antiques, works of art or similar (as assets of historic houses) used to settle a tax or estate duty debt with HMRC
Exempt
VAT Notice 701/12

Health, education, welfare and charities

Charities

Welfare

Health

Education

Goods or services
VAT rate
More information

Education, vocational training and other connected services provided by an eligible body like a school, college or university
Exempt
VAT Notice 701/30

Power, utilities, energy and energy saving, heating

Power

Goods or services
VAT rate
More information

Electricity for domestic and residential use or for non-business use by a charity
5%
Fuel for business use is usually standard-rated – VAT Notice 701/19

Gas for domestic and residential use or for non-business use by a charity
5%
Fuel for business use is usually standard-rated – VAT Notice 701/19

Heating oil for domestic and residential use or for non-business use by a charity
5%
Fuel for business use is usually standard-rated – VAT Notice 701/19

Solid fuel for domestic and residential use or for non-business use by a charity
5%
Fuel for business use is usually standard-rated – VAT Notice 701/19

Utilities

Goods or services
VAT rate
More information

Cesspools, septic tanks or similar (domestic) – emptying
0%
Emptying industrial cesspools, septic tanks or similar is standard-rated – VAT Notice 701/16

Sewerage services supplied to domestic or industrial customers
0%
Sewer and drain cleaning, unblocking or maintenance is standard-rated – VAT Notice 701/16

Water supplied to households
0%
Water supplied to industrial customers is standard-rated – VAT Notice 701/16

Energy-saving materials installed in dwellings and buildings used for a relevant residential purpose

To qualify for the reduced rate, you must be over 60 or in receipt of any of the benefits listed in VAT Notice 708/6.

Alternatively, you may be eligible to get the reduced rate on the products if the total cost of them (not including VAT) is not over 60% of the installation of the products (not including VAT).
If your products cost more than 60% of the installation, you’ll only be entitled to the reduced rate on the installation.

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)

Building and construction, land and property

Building and construction

Land and property

Goods or services
VAT rate
More information

Garages or parking spaces let together with dwellings (under shorthold tenancy agreements) for permanent residential use
Exempt
Garages or facilities specially designed for parking are standard-rated – VAT Notice 742

Parking – grant, or licence, to occupy land on which incidental parking takes place
Exempt
VAT Notice 742

Property, land and buildings – grant, or licence, to occupy land or buildings
Exempt
VAT Notice 742

Sale or long lease of a new dwelling with garage or parking space
0%
VAT Notice 708

Transport, freight, travel and vehicles

Transport

Goods or services
VAT rate
More information

Aircraft repair and maintenance
0%
VAT Notice 744C

Freight

Goods or services
VAT rate
More information

Freight transport to or from a place outside the UK
0%
Domestic freight transport is standard-rated, unless it is the domestic leg of freight transport between the UK and another country (0%). – VAT Notice 744B

Freight containers – sale, lease or hire to a place outside the UK and the EU
0%
VAT Notice 703/1

International freight transport that takes place in the UK and its territorial waters
0%
VAT Notice 744B

Travel

Goods or services
VAT rate
More information

Houseboat moorings
Exempt
VAT Notice 742

Parking spaces or garages supplied with houseboat moorings
Exempt
VAT Notice 742

Passenger transport in a vehicle, boat or aircraft that carries not less than 10 passengers
0%
VAT Notice 744A

Tolls for bridges, tunnels and roads operated by public authorities
Outside the scope of VAT
Privately-operated tolls for bridges, tunnels and roads are standard-rated – VAT Notice 700

Vehicles

Printing, postage, publications – books, magazines and newspapers

Printing

Postage

Goods or services
VAT rate
More information

Direct-mail postal services meeting all the conditions of VAT Notice 700/24 3.2 and 3.3
Outside the scope of VAT
VAT Notice 700/24

Postage, packing and delivery within the UK included in the sales contract but charged for separately, for example, mail order
The same rate as the goods being delivered or posted
Postage, packing and delivery within the UK charged as an optional extra is always standard-rated – VAT Notice 700/24

Public postal services provided by the Royal Mail under a universal service obligation
Exempt
Standard Royal Mail first and second class services for example

Other postal services that are not subject to a universal service obligation
Standard-rated
Supplies that are not subject to regulation

Publications

Goods or services
VAT rate
More information

Babywear
0%
VAT Notice 714

Children’s clothes and footwear
0%
VAT Notice 714

Protective and safety equipment

Financial services and investments, insurance

Financial services and investments

Insurance

Goods or services
VAT rate
More information

Friendly society subscriptions for the provision of insurance
Exempt
VAT Notice 701/36

Insurance and reinsurance transactions
Exempt
VAT Notice 701/36

Insurance brokers and agents acting in an intermediary capacity
Exempt
VAT Notice 701/36

Insurance supplied as a separate element but with other goods or services
Exempt
VAT Notice 701/36

Insurance supplied as part of a single supply with other goods or services
Exempt if insurance is the principal element of the supply
VAT Notice 701/36


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NAM VẬT NỮ MÃN NHÃN full HD – Male and female wrestling


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NAM VẬT NỮ MÃN NHÃN  full HD - Male and female wrestling

Nếu Bom Nguyên Tử nổ ở Hà Nội thì mọi thứ sẽ ra sao?


Nếu Bom Nguyên Tử nổ ở Hà Nội thì mọi thứ sẽ ra sao?

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Nếu Bom Nguyên Tử nổ ở Hà Nội thì mọi thứ sẽ ra sao?

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