EU/UK VAT · GB · Non-EU (post-Brexit)
United Kingdom VAT
United Kingdom VAT rates, number format and cross-border validation, from the European Commission VAT rates database and HMRC.
- Standard rate
- 20%
- Reduced rate
- 5%
- Number format
- GB + 9 or 12 digits (or GBGD + 3, GBHA + 3)
- Validation
- HMRC
How United Kingdom's 20% rate compares
United Kingdom's 20% standard VAT rate is a little below the median of 21%. It also applies a reduced rate of 5% on domestic energy, childrens car seats, sanitary products, and a zero rate on food, childrens clothing, books, newspapers, public transport. The most recently revised of these non-standard tiers is the reduced rate, in effect since 2001-01-01. The current rate has been in effect since 2011-01-04, unchanged for several years.
By standard-rate proximity, United Kingdom matches Austria's standard rate almost exactly. VAT numbers in this country are validated via HMRC since 1 January 2021 (post-Brexit, VIES no longer covers GB).
Derived from PlainVAT per-country rate table sourced from the European Commission's official VAT rates database. See methodology for the EU-wide rate range, refresh cadence, and source-linking policy.
All VAT rates
Standard rate
20%Most goods and services
In effect since 2011-01-04
Reduced rate
5%Domestic energy, childrens car seats, sanitary products
In effect since 2001-01-01
Zero rate
0%Food, childrens clothing, books, newspapers, public transport
In effect since 1973-04-01
VAT number format
- Prefix
- GB
- Format
- GB + 9 or 12 digits (or GBGD + 3, GBHA + 3)
- Example
- GB123456789
- Validation service
- HMRC UK VAT check
Tax authority
HM Revenue and Customs
Official guidance: https://www.gov.uk/topic/business-tax/vat
Source: European Commission Taxation and Customs Union EU VAT Rate Registry · 2026
Countries with similar standard rates
Related references
Disclaimer: This information is for general reference only and should not be considered legal, tax, or financial advice. Confirm with your accountant or the relevant tax authority for your transaction.
PlainVAT renders country-rate figures from the European Commission's Taxation and Customs Union VAT-rate registry; explanatory guidance links to its relevant authority sources. Country rates are computed directly from the European Commission's VAT-rate registry, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.