{"id":13593,"date":"2026-09-11T22:59:56","date_gmt":"2026-09-11T20:59:56","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=13593"},"modified":"2026-09-11T23:25:15","modified_gmt":"2026-09-11T21:25:15","slug":"vat-in-the-uk","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-in-the-uk\/","title":{"rendered":"VAT in the United Kingdom in 2026"},"content":{"rendered":"

In the United Kingdom, VAT is called Value Added Tax<\/em> \u2014VAT\u2014 and is administered by HMRC, the British tax authority. It has a standard rate of 20%<\/strong>, a reduced rate of 5%<\/strong>, and a zero rate<\/strong> that covers most food, children’s clothing, and books. These are set by the Value Added Tax Act 1994<\/em>: section 2 for the standard rate, section 29A and Schedule 7A for the reduced rate, and sections 30 and Schedule 8 for the zero rate. The 20% rate has been in force since 4 January 2011, when it rose from 17.5%.<\/p>\n

\n\n\n\n\n\n\n\n
Rate<\/th>\nPercentage<\/th>\nApplies to<\/th>\n<\/tr>\n<\/thead>\n
Standard (standard rate)<\/span><\/td>\n20%<\/strong><\/td>\nMost goods and services, by default: adult clothing and footwear, pushchairs and prams, and, within food, sweets, salty snacks, ice cream, soft drinks, mineral water and alcohol; also pet food<\/td>\n<\/tr>\n
Reduced (reduced rate)<\/span><\/td>\n5%<\/strong><\/td>\nChild car seats, boosters and carrycots with harnesses, nicotine patches and gum, and gas, heating oil and domestic electricity (electricity at 0% in Great Britain from 1 October 2026 to 31 March 2027)<\/td>\n<\/tr>\n
Zero (zero rate)<\/span><\/td>\n0%<\/strong><\/td>\nMost food, children’s clothing and footwear, books, newspapers, magazines and maps, menstrual hygiene products, approved cycle and motorcycle helmets, and exports<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Rates verified on 11 September 2026 against HMRC’s guidance \u201cVAT rates on different goods and services\u201d (<\/em>gov.uk<\/a>).<\/em><\/p>\n

The UK zero rate, and what changes in 2026<\/h2>\n

What sets the United Kingdom apart is a very broad zero rate<\/strong>: most food, children’s clothing and footwear, books and newspapers, menstrual hygiene products and cycle helmets are taxed at 0%. The boundaries are fine-grained: within food, sweets, salty snacks, ice cream, soft drinks and mineral water are taxed at 20%, as is pet food.<\/p>\n

In 2026 there are two temporary rates. From 25 June to 1 September<\/strong>, inclusive, children’s menus, children’s tickets to cinemas, theatres and shows, and tickets to certain family attractions dropped from 20% to 5%; that measure has already ended. And from 1 October 2026 to 31 March 2027<\/strong>, domestic electricity will move from 5% to 0% in Great Britain, not in Northern Ireland.<\/p>\n

What does affect you is customs. On 13 July 2026 the Government confirmed that the duty-free allowance for shipments up to \u00a3135 will disappear no later than October 2028<\/strong>, six months earlier than announced, and it expects the duty to be paid by the seller or the marketplace. Nothing has been decided yet about VAT on those shipments: it is still charged at the point of sale.<\/p>\n

What happens with VAT when you sell from Spain to the United Kingdom<\/h2>\n

The United Kingdom is outside the EU, so for Great Britain there is no one-stop shop or \u20ac10,000 threshold. A shipment from Spain \u2014or from any other EU country\u2014 to a customer in Great Britain is an export<\/strong>: it leaves VAT-free, provided you keep proof that the goods have left the EU, such as transport documents and proof of exit. What happens next depends on the value of the shipment and the destination:<\/p>\n