UK VAT Rates Explained
Standard Rate (20%): Applies to most goods and services in the UK. This has been 20% since .
Reduced Rate (5%): Applies to certain goods and services including home energy, children's car seats, and some energy-saving materials.
Zero Rate (0%): Items are VAT-taxable but at 0%. Includes most food, children's clothing, books, newspapers, and public transport.
VAT Registration Threshold: For 2025/26, businesses must register for VAT when taxable turnover exceeds £90,000 in any 12-month period.
Multiply the net price by 1.20 for standard rate. For example, £100 × 1.20 = £120 including VAT. The VAT amount is £100 × 0.20 = £20.
Divide the gross price by 1.20 for standard rate. For example, £120 ÷ 1.20 = £100 net. The VAT element is £120 − £100 = £20. This is sometimes called a "reverse VAT calculation".
You must register when your VAT-taxable turnover exceeds £90,000 in any rolling 12-month period, or if you expect it to exceed £90,000 in the next 30 days alone.