General (United Kingdom)
Key domestic legislation: Value Added Tax Act 1994, ss 1–4
UK VAT applies at the standard rate of 20% to any supply of goods or services made in the UK other than:
- Ìý
•ÌýÌýÌýÌý exempt supplies (see 55.35);
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•ÌýÌýÌýÌý zero-rated supplies (see 55.38);
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•ÌýÌýÌýÌý reduced-rated supplies (see 55.39);
- Ìý
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Web page updated on 17 Mar 2025 17:46