The United Kingdom imposes Value Added Tax (VAT) at different rates as follows for various goods and services.
1. Standard rate - 20%
The standard VAT rate is applicable to all taxable goods and services in the United Kingdom, except when a specific measure allows for a reduced rate.
2. Reduced rate - 5%
Some goods and services, for example, children’s car seats and home energy.
3. Zero rate - 0%
Printed books (including e-books); newspapers and periodicals; supplies of food and drink (some exceptions); take away food (if bought on the catering premises); domestic passenger transport; some construction work on new buildings; some supplies of new buildings; intra-community and international passenger transport.
Source: VAT rates - GOV.UK
VAT rates on different goods and services - GOV.UK