Category Archives: VAT Did you know

Weird things that have been taxed…

By   8 April 2025

Things that have been taxed in the past

Revenue raising knows no bounds. Here are some things which have had their own specific tax. It is interesting to note that some taxation was intended to change behaviour, and some a result of stopping people’s indulgence. A brief view of what and where particular things were taxed:

Beards – Russia

Windows – UK

Body piercings – Arkansas US

Bricks UK

Salt – France

Champagne – Germany

Hats – UK

Candles – UK

Cow flatulence – Denmark

Playing Cards and dice – UK

Bagels (but not bread) – New York US

Fireplaces – UK

Tattoos – Arkansas US

Soap – UK

Illegal Drugs – Tennessee US

Google – France

Wig powder – UK

Unapproved baby names – Sweden

Not smoking cigarettes – China

Urine – Ancient Rome

Tethered hot air balloons – Kansas US

Cowardice – Knights could opt out fighting in wars by paying a tax called scutage – UK

Car Accidents – Missouri US

Political opponents’ land – Oliver Cromwell UK

Patterned wallpaper (but not plain white) – UK

Litigation – Tennessee US

Slave freedom – Ancient Rome

Modesty – women were not allowed to cover their breasts, and were taxed if they did – India

Belt buckles – Texas US

Robots – South Korea

Men not being married – Missouri US

Knowledge – UK

Clocks – UK

So now you know!

A VAT Did you know?

By   26 March 2025

Oils and fats used for animal food is zero-rated, unless it is waste oil from a fish and chip shop – which is standard rated… even if it is used to feed animals.

A VAT Did you know?

By   26 February 2025

Under one VAT scheme, zero-rated and exempt supplies are subject to VAT – as are those which are “Outside the scope of UK VAT”.

Which, or course, makes entire sense.

A VAT Did you know?

By   29 January 2025

Children’s clothing is zero rated. But where a child has one foot larger than the other, the pair of shoes can be zero-rated if the smaller shoe qualifies as a child’s size (boys 6 1/2 and girls; generally, size 3).

A VAT Did you know?

By   20 December 2024

In or out?

If a biscuit is covered, even partially, in chocolate the VAT is 20%, but if the chocolate is inside, say a choc chip cookie or a bourbon, it is VAT free.

A VAT did you know?

By   26 November 2024

Children’s clothes are zero-rated. These include; hats, caps, braces, belts, garters and scarves, but not earmuffs – which are standard rated even if they are for children.

A VAT did you know?

By   25 October 2024

If you buy a flapjack* from a vending machine in the corridor at work it is VAT free. However, if you buy the same product from a machine in the staff canteen it will be standard rated.

* Of course, zero rating only applies to a “traditional” flapjack and not cereal or energy/sports nutrition bars…

A VAT Did you know?

By   26 September 2024

Fruit pulp is zero-rated, but fruit juice is standard-rated.

A VAT Did you know?

By   27 August 2024

The Irish Supreme Court ruled that the bread sold by the restaurant chain Subway was too sweet to be classified as bread and that the high sugar content meant that it could not be zero rated.

A VAT Did you know?

By   29 July 2024

Toffee apples are zero-rated, however, any other fruit which is covered in sugar (or toffee) sold as confectionary is standard rated.