Appendix 55D: VAT Reduced Rate (United Kingdom) | 55 United Kingdom | Tolley's EU and Global VAT | Tolley
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Commentary

Appendix 55D: VAT reduced rate (United Kingdom)


55 United Kingdom

5% rate

A reduced rate of VAT of 5% is applied in the UK to the following (non-exhaustive list):

  1. 听

    鈥⑻� Domestic fuel or power.

  2. 听

    鈥⑻� Heating equipment, security goods and gas supplies (grant-funded installation

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