在英國，增值稅（Value Added Tax）是加在大多數貨品和服務上的一種稅收。然而，有些貨品和服務是免稅的，另一些則是零稅率的。
免稅的貨品和服務包括某些類型的保險、教育和培訓、醫療和牙科治療以及金融等。這些物品被視為基本物品和服務，不應再加徵額外稅款。
零稅率的貨品和服務包括食品、兒童服裝、書籍和報紙等。這些物品需要支付增值稅，但稅率為0％，這意味著實際上並不收取任何增值稅。
當價格列為包含增值稅時，這意味著增值稅已經包含在價格中。這通常適用於不免稅的貨品和服務。當價格不包括增值稅時，這意味著增值稅將在銷售時添加到價格中。這通常適用於零稅率的貨品和服務。
In the UK, VAT (Value Added Tax) is a tax that is added to most goods and services. However, some goods and services are exempt from VAT, and others are zero-rated.
Goods and services that are exempt from VAT include things like certain types of insurance, education and training, medical and dental treatment, and finance. These items are exempt from VAT because they are considered essential goods and services that should not be subject to additional tax.
Goods and services that are zero-rated for VAT include things like food, children’s clothing, books, and newspapers. These items are subject to VAT, but at a rate of 0%, which means that no VAT is actually charged.
When prices are listed as including VAT, it means that the VAT has already been added to the price. This is typically the case for goods and services that are not exempt from VAT. When prices are listed without VAT, it means that the VAT will be added to the price at the point of sale. This is typically the case for goods and services that are zero-rated for VAT.
