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Home / Tolley's EU and Global VAT / 55 United Kingdom / Appendix 55D: VAT reduced rate (United Kingdom)
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. Ìý

    •ÌýÌýÌýÌý Domestic fuel or power.

  2. Ìý

    •ÌýÌýÌýÌý Heating equipment, security goods and gas supplies (grant-funded installation

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