You need to charge your customers a different rate of VAT depending on that you are selling. The standard rate of VAT is 23% but there are reduced rates for certain goods and services.
Reduced Rate of 13.5% applies to certain goods and services and building services.
Second Reduced Rate of 9% applies to items including newspapers, certain printed materials, and admissions to cinemas, theatres, and other cultural events. Also applies to electricity and gas.
Super Reduced Rate of 4.8% applies specifically to the supply of livestock and greyhounds.
Zero Rate applies to certain goods and services, such as most food items, children’s clothing and footwear, and certain medical supplies and services.
There are also certain services are exempt from VAT, such as financial, educational, and medical services.