Industry-Specific VAT

The Agricultural Flat Rate Scheme is a simplified alternative to standard VAT registration designed for farmers and certain agricultural producers. Instead of charging VAT and submitting returns, you charge a flat rate addition of 4% on sales to VAT-registered customers, which you keep as...

5 min read

VAT in the construction industry can be complex, with different rates applying depending on the type of work you're doing. Most building work is charged at the standard rate of 20%, but there are important exceptions where you can charge 0% (zero-rated) or 5% (reduced rate), a...

5 min read

Charities face unique VAT rules that differ from typical businesses. While charities don't automatically get exemption from VAT, they can access specific zero-ratings, reduced rates, and special refund schemes. Understanding these rules is essential to maximise the financial b...

5 min read

Healthcare and medical services benefit from several important VAT reliefs in the UK. Most medical services provided by registered health professionals are exempt from VAT, whilst certain pharmaceutical products and medical equipment can be zero-rated when specific conditions...

7 min read

If you run a hotel, B&B, holiday let, or work as a travel agent or tour operator, you need to understand how VAT applies to your supplies. Hotel and holiday accommodation is standard-rated at 20%, though specific rules apply to long stays over 28 days. Travel agents and tour o...

5 min read

If you run a sports club or leisure facility, understanding VAT exemptions can significantly reduce your costs. Sport and physical education services can be exempt from VAT, but only when specific conditions are met—particularly around your organisation's non-profit status and...

6 min read

VAT treatment of education and training in the UK changed significantly from 1 January 2025. While most education provided by eligible bodies remains exempt from VAT, private schools must now charge 20% VAT on education, vocational training, and boarding services. Understandin...

6 min read

VAT treatment of property transactions can be complex, with different rules applying depending on whether you're selling, leasing, or renting land and buildings. Most property transactions are exempt from VAT, meaning you don't charge VAT but also can't reclaim VAT on related...

6 min read

The VAT domestic reverse charge for construction services shifts the responsibility for accounting for VAT from the supplier to the customer. If you're VAT-registered and work in the construction industry, you need to understand when this applies to you — whether you're buying...

7 min read