Rates of VAT on different goods and services

If you're registered for VAT and you make VAT taxable supplies you'll have to charge VAT on them. Normally you charge VAT at the standard rate, unless the goods or services you are selling, and the circumstances in which you're selling them, mean you are allowed to charge a different rate.

There are different rates of VAT, depending on the type of goods or services your business provides. At the moment there are three different rates. They are:

•standard rate - 17.5 per cent
•reduced rate - 5 per cent
•zero rate - 0 per cent
There are also some goods and services that are:

•exempt - so no VAT is charged on them
•outside the scope of the UK VAT system altogether

source: http://www.hmrc.gov.uk/vat/forms-rates/rates/goods-services.htm