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United Kingdom VAT Rates 2026

United Kingdom levies Value Added Tax as VAT (Value Added Tax). The standard rate is 20%, applied to most goods and services. Reduced rates of 5% apply to domestic energy and power, children's car seats, sanitary products, contraceptives.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/GB endpoint to get United Kingdom data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/GB
# No authentication required for rate lookups

# Response:
# { "country_code": "GB", "tax_type": "vat",
#   "standard_rate": 20, "reduced_rates": [5],
#   "currency": "GBP", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B sales to United Kingdom, validate the customer's VAT Registration Number first — a verified registration is typically required for correct invoicing and zero-rated exports. For B2C, charge the United Kingdom VAT rate where registration rules require it.

// 1. Validate the customer's United Kingdom tax ID
const check = await fetch(
  'http://localhost:3000/api/v1/validate/GB/CUSTOMER_TAX_ID',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current United Kingdom VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/GB').then(r => r.json());
// → { standard_rate: 20, reduced_rates: [5] }

// 3. Apply the correct treatment for your supply
applyRate(check.valid && isB2BExport ? 0 : rates.standard_rate);

About United Kingdom VAT

Since Brexit the UK runs its own VAT system: numbers are validated through HMRC's API rather than VIES, and imports from the EU are treated like any other imports, with postponed VAT accounting available. The zero-rate basket — most food, books, children's clothing, new homes — is among the broadest in the world. Northern Ireland remains inside the EU VAT area for goods (prefix XI), a unique dual arrangement under the Windsor Framework.

VAT in United Kingdom is administered by the HM Revenue & Customs (HMRC). Before applying any zero-rate or exemption to a United Kingdom business customer, validate their registration first.

Sources: PwC Worldwide Tax Summaries · GOV.UK — VAT rates (accessed Jun 2026)

Rate history

• 2011Standard rate raised from 17.5% to 20%
• 2021UK left the EU VAT system; Northern Ireland kept dual status for goods

Frequently asked questions

VAT & GST rates in other European countries