Gas for domestic and residential use or for non-business use by a charity Power, utilities, energy and energy saving, heating Power Goods or servicesĮlectricity for domestic and residential use or for non-business use by a charityįuel for business use is usually standard-rated - VAT Notice 701/19 Health services provided by registered doctors, dentists, opticians, pharmacists and other health professionalsĮducation, vocational training and other connected services provided by an eligible body like a school, college or university Magnetic tape adapted for recording speech for blind people together with apparatus for making and playing the adapted tape and certain low vision aidsĬare or medical treatment provided by a qualifying institution like a hospital, hospice or nursing homeĭispensing of prescriptions by a registered pharmacist Welfare services provided by charities at significantly below cost Smoking cessation products - nicotine patches and gum Notice 701/7 VAT reliefs for disabled peopleīurial or cremation of dead people, or burial at seaĮquipment for blind or partially sighted peopleįuneral plans written under contracts of insurance Health, education, welfare and charities Charities Goods or servicesĬertain goods sold at charitable fundraising eventsĬonstruction and sale of new buildings for a relevant charitable purposeĮnergy-saving materials permanently installed in dwellings and buildings used for a relevant residential purpose providing the total cost of them (not including VAT) is not over 60% of the cost of the installation of the products (not including VAT)Įnergy-saving materials - supply only - are standard-rated - VAT Notice 708/6 Retailer commission on lottery ticket salesĪdmission charges by public authorities or eligible cultural bodies to certain cultural events such as visits to museums, art exhibitions, zoos and performancesĪntiques, works of art or similar (as assets of historic houses) sold by private treaty to public collectionsĪntiques, works of art or similar (as assets of historic houses) used to settle a tax or estate duty debt with HMRC Sport, leisure, culture and antiques Sport Goods or servicesīetting and gaming - including pool betting and games of chanceīingo - including remote games played on the internet, telephone, television or radio animals and animal feed in VAT Notice 701/15.catering and take-away food in VAT Notice 709/1.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.įrom 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%.Ĭertain 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. 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. These include catering, alcoholic drinks, confectionery, crisps and savoury snacks, hot food, sports drinks, hot takeaways, ice cream, soft drinks and mineral water. Food and drink, animals, animal feed, plants and seedsįood and drink for human consumption is usually zero-rated but some items are always standard-rated. You can read more about VAT on goods sent overseas. Goods exported outside the UK are zero-rated, subject to conditions. There are also specific VAT rules for certain trades that affect:įind information about VAT for builders and VAT for charities.
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