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VAT on £100 UK

In the United Kingdom, the standard Value Added Tax (VAT) rate is 20%. When VAT is added to a net price of £100, the VAT amount is £20, resulting in a total price of £120.

VAT is a consumption tax applied to most goods and services sold in the UK. Businesses that are registered for VAT collect the tax on behalf of HM Revenue & Customs (HMRC).

VAT calculation example

To calculate VAT on £100 using the standard UK VAT rate:

Formula:

VAT = Net Price × VAT Rate

£100 × 20% = £20 VAT

How to remove VAT from £120

If you already have a VAT-inclusive price and want to find the original amount before VAT:

Formula:

Net Price = VAT Inclusive Price ÷ 1.20

Additional VAT examples

Net Price VAT (20%) Total Price
£50 £10 £60
£100 £20 £120
£250 £50 £300
£500 £100 £600
£1,000 £200 £1,200

UK VAT rates explained

The UK uses several VAT rates depending on the goods or services involved.

Rate Description
20% Standard rate applied to most goods and services.
5% Reduced rate for certain items such as home energy and some children's car seats.
0% Zero-rated items such as most food, books, newspapers, and children's clothing.

Why VAT matters

Understanding VAT is important for both consumers and businesses. Knowing whether prices include or exclude VAT helps with budgeting, invoicing, bookkeeping, and tax compliance.

For businesses, accurate VAT calculations are essential when issuing invoices, submitting VAT returns, and managing cash flow.

When to use a VAT calculator

A VAT calculator is useful whenever you need to:

Frequently Asked Questions

How much is VAT on £100?
At the standard UK VAT rate of 20%, VAT on £100 is £20.

What is the total including VAT?
£100 plus 20% VAT equals £120.

How do I remove VAT from £120?
Divide £120 by 1.20 to obtain the original net value of £100.

Do all products have 20% VAT?
No. Some products qualify for reduced-rate VAT (5%) or zero-rated VAT (0%).

Can businesses reclaim VAT?
VAT-registered businesses may be able to reclaim VAT on eligible business purchases, subject to HMRC rules.

Sources & References

Information on this page is based on publicly available guidance, official government publications, and commonly accepted financial calculation methods.

Need to calculate a different amount?

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Last Updated: August 2026