Summary
- HMRC updated its guide listing which VAT rates apply to goods and services (standard 20%, reduced 5%, zero, exempt, or outside scope), last updated 10 July 2026. Applicable rates depend on who provides/buys them, how they are presented, and the precise nature of the supply. [gov.uk]
- Coverage spans food and drink, sport/leisure/culture, health/education/welfare/charities, power and energy-saving, building and construction, transport, printing and publications, clothing and footwear, and financial services and insurance — each with specific conditions and cross-references to detailed VAT notices. [gov.uk]
- Key nuances: most food is zero-rated but catering, confectionery, hot takeaways and soft drinks are standard-rated; exports outside the UK are zero-rated subject to conditions; and exempt supplies carry no input VAT recovery, triggering partial-exemption rules for mixed businesses. [gov.uk]
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