The standard VAT rate is 20%

Rate % of VAT What the rate applies to

Standard 20% Most goods and services

Reduced rate 5% Some goods and services, eg children’s car seats and home  energy

Zero rate 0% Zero-rated goods and services, eg most food and children’s clothes

The standard rate of VAT increased to 20% on 4 January 2011 (from 17.5%).

Some things are exempt from VAT, eg postage stamps, financial and property transactions.