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Lista över varor och tjänster vad gäller VAT

Sport, leisure, culture and antiques
Sport
Goods or services VAT rate
Physical education and sports activities Exempt
Physical education and sports activities Exempt
Leisure
Goods or services VAT rate
Betting and gaming – including pool betting and games of chance or radio Exempt
Lottery ticket sales Exempt
Online lottery games Exempt
Retailer commission on lottery ticket sales Exempt
Culture
Goods or services VAT rate
Admission charges by public authorities or eligible cultural bodies to certain cultural events such as visits to museums, art exhibitions, zoos and performances Exempt
Antiques
Goods or services VAT rate
Antiques, works of art or similar (as assets of historic houses) sold by private treaty to public collections Exempt
Antiques, works of art or similar (as assets of historic houses) used to settle a tax or estate duty debt with HM Revenue & Customs Exempt
Health, education, welfare and charities
Charities
Goods or services VAT rate
Admission charges by charities Exempt
Advertising services for charities 0%
Certain goods sold at charitable fundraising events 0%
Charitable fundraising events Exempt
Charity shops – selling donated goods 0%
Construction and sale of new buildings for a relevant charitable purpose 0%
Energy saving materials permanently installed in dwellings and buildings used for a relevant residential purpose 5%
Sponsored charitable events Exempt
Voluntary donations to charity Outside the scope of VAT
Welfare
Goods or services VAT rate
Building services for disabled people 0%
Burial or cremation of dead people, or burial at sea Exempt
Mobility aids for the elderly 5%
Equipment for blind or partially sighted people 0%
Equipment for disabled people 0%
Funeral plans written under contracts of insurance Exempt
Smoking cessation products – nicotine patches and gum 5%
Welfare services provided by charities at significantly below cost Outside the scope of VAT
Magnetic tape adapted for recording speech for blind people together with apparatus for making and playing the adapted tape and certain low vision aids 0%
Health
Magnetic tape adapted for recording speech for blind people together with apparatus for making and playing the adapted tape and certain low vision aids 0%
Health
Goods or services VAT rate
Care or medical treatment provided by a qualifying institution like a hospital, hospice or nursing home Exempt
Dispensing of prescriptions by a registered pharmacist 0%
Health services provided by registered doctors, dentists, opticians, pharmacists and other health professionals Exempt
Incontinence products 0%
Maternity pads 5%
Sanitary protection products 5%
Low vision aids 0%
Education
Goods or services VAT rate
Education, vocational training and other connected services provided by an eligible body like a school, college or university Exempt
Power, utilities, energy and energy saving, heating
Power
Goods or services VAT rate
Electricity for domestic and residential use or for non-business use by a charity 5%
Gas for domestic and residential use or for non-business use by a charity 5%
Heating oil for domestic and residential use or for non-business use by a charity 5%
Solid fuel for domestic and residential use or for non-business use by a charity 5%
Utilities
Goods or services VAT rate
Cesspools, septic tanks or similar (domestic) – emptying 0%
Sewerage services supplied to domestic or industrial customers 0%
Water supplied to households 0%
Energy-saving materials installed in dwellings and buildings used for a relevant residential purpose
Installed goods VAT rate
Air source heat pumps 5%
Boilers – wood fuelled 5%
Central heating and hot water controls 5%
Draught stripping 5%
Ground source heat pumps 5%
Insulation 5%
Micro combined heat and power units 5%
Solar panels 5%
Water and wind turbines 5%
Heating equipment and connection of gas supply (to the extent they are grant-funded by certain funders to people aged over 60 or who are in receipt of certain benefits)
Installed goods VAT rate
Closed solid fuel fire cassettes 5%
Electric dual immersion water heaters with factory-insulated hot water tanks 5%
Electric storage heaters 5%
Gas-fired boilers 5%
Gas room heaters with thermostatic controls 5%
Oil-fired boilers 5%
Radiators 5%
The installation, repair and maintenance of a boiler, radiators, pipework and controls forming a central heating system (including micro combined heat and power systems) 5%
The installation, repair and maintenance of renewable source heating systems. This means space or water heating systems which use energy from: renewable sources, including solar, wind and hydroelectric power; or near renewable sources, including ground and air heat 5%
Connection or reconnection to the mains gas supply 5%
Building and construction, land and property
Building and construction
Goods or services VAT rate
Substantial reconstructions to protected buildings that are buildings used as a dwelling, for a relevant residential purpose or for a relevant charitable purpose 0%
The installation of a bathroom or lavatory, constructing ramps and widening doorways or passageways for disabled people in their own home 0%
Construction and first freehold or long leasehold sale of a new building for relevant residential purposes 0%
Construction and first freehold or long leasehold sale of new domestic buildings 0%
Converting existing premises by increasing the number of dwellings within the building 5%
Renovating a dwelling that has been empty for at least two years 5%
First freehold or long leasehold sale of a commercial building converted into a dwelling or dwellings 0%
First freehold or long leasehold sale of buildings converted for relevant residential purposes 0%
First freehold or long leasehold sale of buildings converted for relevant charitable purposes 0%
Land and property
Goods or services VAT rate
Garages or parking spaces let together with dwellings (under shorthold tenancy agreements) for permanent residential use Exempt
Parking – grant, or licence, to occupy land on which incidental parking takes place Exempt
Property, land and buildings – grant, or licence, to occupy land or buildings Exempt
Sale or long lease of a new dwelling with garage or parking space 0%
Transport, freight, travel and vehicles
Transport
Goods or services VAT rate
Aircraft repair and maintenance 0%
Freight
Goods or services VAT rate
Domestic leg of freight transport to or from a place outside the EU 0%
Freight containers – sale, lease or hire to a place outside the EC 0%
Freight containers – sale, lease or hire to another EC Member State 0%
International freight transport that takes place in the UK and its territorial waters 0%
Travel
Goods or services VAT rate
Houseboat moorings Exempt
Parking spaces or garages supplied with houseboat moorings Exempt
Passenger transport in a vehicle, boat or aircraft that carries not less than ten passengers 0%
Tolls for bridges, tunnels and roads operated by public authorities Outside the scope of VAT
Vehicles
Goods or services VAT rate
Aircraft repair and maintenance 0%
Airships – sale or charter 0%
Caravans (more than 7m long or more than 2.55m wide) 0% or 5%
Civil aeroplanes – sale or charter 0% or 5%
Helicopters – sale or charter 0% or 5%
Houseboats – sale or let out on hire 0% or 5%
Ship repairs and maintenance 0% or 5%
Shipbuilding – 15 tons or over gross tonnage 0% or 5%
Printing, postage, publications – books, magazines and newspapers
Printing
Goods or services VAT rate
Brochures 0%
Leaflets 0%
Pamphlets 0%
Postage
Goods or services VAT rate
Direct-mail postal services meeting all the conditions of VAT Notice 700/24 3.2 and 3.3 Outside the scope of VAT
Postage, packing and delivery within the UK included in the sales contract but charged for separately, eg mail order The same rate as the goods being delivered or posted
Public postal services provided by the Royal Mail under a universal service obligation Exempt
Other postal services that are not subject to a universal service obligation Standard-rated
Publications
Goods or services VAT rate
Books 0%
Children’s painting and picture books 0%
Maps and charts 0%
Magazines 0%
Newspapers 0%
Printed or copied music 0%
Publications 0%
Clothing and footwear, protective and safety equipment
Clothing and footwear
Goods or services VAT rate
Babywear 0%
Protective and safety equipment
Goods or services VAT rate
Carrycots with restraint straps 5%
Children’s car seats, booster seats and booster cushions 5%
Children’s safety seats with bare wheeled framework 5%
Cycle helmets – CE marked 0%
Motorcycle helmets that meet safety standards 0%
Protective boots and helmets for industrial use 0%
Financial services and investments, insurance
Financial services and investments
Goods or services VAT rate
Financial services including the issue, transfer or receipt of, or dealing with money, securities for money or orders for the payment of money Exempt
The granting of credit such as loans Exempt
The management of credit by the person who has granted it Exempt
The provision of the facility of instalment credit finance for example hire-purchase Exempt
The provision of qualifying financial intermediary services Exempt
The issue, transfer or dealing with a security, including shares and bonds Exempt
The operation of a current, deposit or savings account Exempt
The management of a qualifying special investment fund Exempt
Financial service supplied as a separate element but with other goods or services Exempt
Financial service supplied as part of a single supply with other goods or services Exempt
Financial service supplied as part of a single supply with other goods or services Exempt if financial service is the principal element of the supply
Gold investment coins Exempt
Insurance
Goods or services VAT rate
Friendly Society subscriptions for the provision of insurance Exempt
Insurance and reinsurance transactions Exempt
Insurance brokers and agents acting in an intermediary capacity Exempt
Insurance supplied as a separate element but with other goods or services Exempt
Insurance supplied as part of a single supply with other goods or services Exempt

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