VAT · GBP
United Kingdom
GOV.UK standard, reduced and zero-rated VAT overview with a standard-rate effective date.
These references are not an approval of a tax rate. The calculator applies a percentage you enter manually. Selecting United Kingdom changes the currency, not the applicable tax rules.
Official reference pages
- VAT rates HM Revenue & Customs / GOV.UKPage content read during source research. Full rule validation remains pending.
- VAT Notice 700: rate history, fractions and rounding HM Revenue & CustomsPage content read during source research. Full rule validation remains pending.
- VAT rate conditions for goods and services HM Revenue & CustomsPage content read during source research. Full rule validation remains pending.
- VATREC12030: rounding VAT HM Revenue & CustomsPage content read during source research. Full rule validation remains pending.
What still needs validation
Validate product eligibility, exemption, special schemes, tax point and territorial/cross-border treatment using the detailed notices.
Before a rate can become a preset
Each executable rule needs a specific legal citation, jurisdiction, transaction category, tax base, effective period, exceptions and rounding policy. It also needs independent expected-result tests and recorded human approval. A retrieval date is not an effective date or a tax-professional sign-off.
Calculation method
For a single proportional percentage, add tax using net × rate ÷ 100. To extract included tax, divide the total by (1 + rate ÷ 100). This manual method does not determine whether that percentage legally applies.
Read the calculation and rounding limitations