We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Ensuring you get what you pay for.
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
IST is a national sampling scheme based on the British Standard BS 6002-1:1993 (sampling procedures for inspection by variables).
GBS product specifications: mandatory for central government departments and related organisations; encouraged for wider public sector.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).