Should I be charged VAT?
Following Brexit, the rules on paying VAT changed for businesses and individuals. Whether you're based inside or outside the European Union (EU) here's how VAT applies to you.
England, Scotland, Wales, Northern Ireland
| Businesses | You must pay VAT |
| Individual consumers | You must pay VAT |
EU
| Businesses | You are VAT exempt |
| Individual consumers | You must pay VAT |
Outside the EU
| Businesses |
You are VAT exempt |
| Individual consumers | You must pay VAT |