Bank charges Bank interest Bank notes Batteries Bed linens Betting, gaming and lotteries

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1 The table below gives examples of items most commonly encountered by businesses when preparing VAT returns. The list is intended as a guide only and is neither exhaustive nor comprehensive. If in doubt, please contact us. The following abbreviations have been used: = -rated, = -rated, Re duced = Reduced-rated, Outside = Outside the scope of UK VAT, S/ E = -rated or Exempt, S/ Z = -rated or -rated Ref Description VAT Code A Accommodation UK Hotels Address books Admissions to shows/events (see invoice) Advertising Agency commission Archive boxes (Stationery) Acupuncture S/ E B Bank charges Bank interest Bank notes Batteries Bed linens Betting, gaming and lotteries 1 / 42

2 Building materials Books (not diaries) Exempt Exempt Exempt C Cables Care in registered homes Cassettes (elderly/disabled/children etc) Caravans and houseboats Catering CD s Charities Children s car seats Chocolate teacakes Cleaning materials Clothing (for children under 14 years old) Clothing (for children over ollege 13 years feesold and adults)c Compact discs Computers (including software) Computer cables Construction of buildings, etc Contraceptive products Council tax 2 / 42

3 Courier services (if invoiced by VAT registered courier comp Course fees (see supplier s invoice) Crockery/glassware Cultural services etc. Exempt Reduced Exempt Reduced Outside S/ E 3 / 42

4 Exempt D Diaries Diesel fuel Disposable nappy material sold in a continuous role from wh Domain name registration and renewal (see supplier s inv Domestic appliances Domestic fuel or power Drugs, medicines, aids for the handicapped etc. Dry cleaning DVD s Reduced 4 / 42

5 -rated E Electrical appliances and sundries Electricity (for Domestic use) Electricity (for Business use) Enlarging photographs Ex Gratia payments Examination fees (see supplier s invoice) Electrical cables Engine oil Reduced 5 / 42

6 Outside S/ E F Facsimile Film Film processing and developing Fines (overdue books/videos etc) Fire extinguishers/blankets/smoke detectors First aid supplies Flowers Food (excluding food supplied in the course of cater Food (canned drinks/alcohol/hot takeaways) Food (Chocolate coated biscuits/sweets/ice cream/c Food (coffee/milk/tea/sugar) Fund raising events by charities and other qualifying Fruit juices Furniture 6 / 42

7 Outside Exempt 7 / 42

8 G Gas (for domestic use) Gas (for business use) Garden equipment, fertilisers and pesticides Gift vouchers Gold Goods where input tax cannot be recovered GP (doctor) services Grant funded installation of heating equipment Grants-in-aid Reduced 8 / 42

9 Outside Reduced Exempt Exempt Reduced 9 / 42

10 Outside H Healthcare Herbs Hire of clothing (see clothing) Hire of footwear (see clothing) Hotel accommodation - UK Hotel accommodation - Abroad Houseboats and caravans Household linens Exempt 10 / 42

11 S/ Z S/ Z Outside 11 / 42

12 I Imports, exports etc. International services Installation of energy saving materials Insurance premiums Interest from HM Revenue & Customs Interest (from investments) Internet connection UK ISP (check in Investment gold Reduced 12 / 42

13 Reduced Exempt Outside Exempt Exempt J Jewellery Journals/Newspapers/Magazines KKnitwear (see Clothing) 13 / 42

14 Knickers (see Clothing) Kitchenware S/ Z S/ Z LLandscaping and maintenan Laundry Licences e.g.driving, public m 14 / 42

15 Light bulbs/tubes/plugs and fu Linen hire Outside 15 / 42

16 MMagazines/Newspapers/jo Maps Meals (in UK hotels, UK res Medicines (off the shelf) Medicines (prescribed) Mother-and-baby shawls in Music (complete works/mus Music (manuscript paper) 16 / 42

17 17 / 42

18 NNewspapers/magazines/ National Non-Domestic Ra Nursing care Nursery fees Outside Exempt Exempt OOffice equipment 18 / 42

19 PPamphlets Paper towels/tissues/kit Petrol Phone cards Photocopying Photographs Playgroup fees 19 / 42

20 Postages (Abroad) Postages (UK) Postcards Pram and pushchair co P rinting (see su Protected buildings Paint PRS licence fees 20 / 42

21 Outside Exempt Exempt 21 / 42

22 22 / 42

23 Outside R Renovation and altera Residential conversion Retouching photograp Repairs 23 / 42

24 Reduced Reduced 24 / 42

25 SSchool fees Seeds/plants/trees fo Seeds/plants/trees/sh Sewerage services a Sleeping bags not de Show guides (sold w 25 / 42

26 Subscriptions to trade Examples of VAT categories and VAT codes Show guides (sold se Soap Soap powder Sponsorship Sport, competitions a Stationery Stapler and Staples ( 26 / 42

27 Stamp duty Exempt 27 / 42

28 28 / 42

29 Exempt 29 / 42

30 Exempt Outside TTalking books for th Taxi fares (12 seats Taxi fares (12 seats 30 / 42

31 Tyres/batteries/vehic Examples of VAT categories and VAT codes Telephone calls/rent Tickets for admissio Tools Television licence Transport (by tube/tr Travel (by tube/train Travel inside theme 31 / 42

32 Travelling expenses Trade union membe 32 / 42

33 Outside S/E 33 / 42

34 Outside 34 / 42

35 35 / 42

36 Outside UUmbrella Underwear (see clo Uniform (see clothi University fees 36 / 42

37 S/Z 37 / 42

38 Vehicle hire (with d Vehicle registration Examples of VAT categories and VAT codes S/Z Exempt VVegetables V ehicle hire Ve Videos 38 / 42

39 Outside WWashing-up liqui 39 / 42

40 Water rates Welfare advice or Window cleaning Women s sanitary Works of art etc 40 / 42

41 Reduced Reduced 41 / 42

42 Exempt 42 / 42

UK VAT Notices VAT. t&columns=1&id=hmce_cl_ Completing your VAT return. 700/12 Filling in your VAT return

UK VAT Notices VAT. t&columns=1&id=hmce_cl_ Completing your VAT return. 700/12 Filling in your VAT return UK VAT Notices VAT Notice title Date of issue Link to Notices Notice Reference VAT Guide 700 The VAT Guide August Completing your VAT return 700/12 Filling in your VAT return April t&columns=1&id=hmce_cl_001596