Get started with VAT

How VAT works
How VAT works, what VAT is charged on, VAT thresholds and VAT schemes.

VAT rates on different goods and services
A list of goods and services showing which rates of VAT apply and which items are exempt or outside the scope of VAT.

Exemption and partial exemption from VAT
Find out what to do if you supply goods and services that are exempt from VAT and how these affect the amount of VAT you can reclaim on your purchases.

Apply for an exception from registering for VAT
Apply for VAT registration exception from HMRC if you've temporarily gone over the VAT registration threshold.