Value Added Tax in Scotland

VAT is the sales tax that businesses in Scotland must charge on the goods and services they provide.

As a business in Scotland, you must register with HM Revenue & Customs (HMRC) and pay this tax.

There are some exemptions. Your VAT rate depends on the goods or services you provide.

The standard rate is 20%. A reduced rate of 5% may also apply to certain supplies such as utilities. A zero rate applies to certain supplies such as books and children’s clothes.

Get advice

VAT regulations and administrative requirements are complex. You should seek specialist advice from a solicitor or accountant to ensure you are paying the correct rate of VAT.

Find out more about VAT on GOV.UK

In this section

Corporation Tax, property tax and business rates in Scotland

As a business in Scotland, you’ll pay Corporation Tax, property tax, sales tax and business rates. Find out about rates and calculate how much tax you need to pay.

If you have any questions or want to talk with one of our advisers, we’re always ready to help.