UK Legal Research

Get VAT Rate for Commodity

hmrc_get_vat_rate

Read-onlyIdempotent

USE THIS TOOL WHEN you know the UK VAT category name for a good or service and want its VAT treatment.

Exact named-category lookup, not a free-text VAT classifier or tax advice. The query must equal a category name, ignoring only case, spacing, hyphens and apostrophe style. Extra qualifying words are never discarded: 'pet food' is its own category, and 'baby food' is not 'food'.

A match returns rate (standard, reduced, zero or exempt), rate_percentage (None for exempt), conditions in notes, the GOV.UK source_url, and that entry's verified_on date.

An unresolved query returns no rate: matched_category, rate, rate_percentage and verified_on are all null, never a default. Its notes list the category names. AFTER an unresolved result, retry with a listed name or call hmrc_search_guidance.

Input Schema

TableJSON Schema

Name	Required	Description	Default
`commodity_code`	Yes	Commodity code or plain-English description. E.g. 'food', 'domestic fuel', 'software', 'financial services', 'new build residential'

Output Schema

TableJSON Schema

Name	Required	Description
`rate`	No	VAT rate category, or None when no specific category was confidently matched. None here is NOT a stand-in for any real rate — it means the lookup did not resolve, not that the item is outside VAT's scope.
`notes`	No	Any additional notes or conditions on this rate
`source_url`	Yes	GOV.UK/HMRC guidance page backing the matched entry; for an unresolved query, the general VAT rates page to consult instead
`verified_on`	No	Date the matched entry was last checked against GOV.UK/HMRC guidance. None for an unresolved query, since no entry was matched. A data-currency signal only — see `effective_from` for the rate's own legal commencement date, when known.
`commodity_code`	Yes	Commodity code or description queried
`effective_from`	No	Date the represented VAT treatment is known, on researched evidence, to have taken legal effect. None when no such commencement date has been established for this entry — that is common and does NOT imply the rate is new, uncertain, or unmatched. For data currency (when this entry was last checked against GOV.UK/HMRC guidance) see `verified_on` instead — the two are deliberately independent.
`rate_percentage`	No	Rate charged on a taxable supply: 20.0 (standard), 5.0 (reduced), 0.0 (zero). None for an exempt supply, which is not taxed at any rate (exempt is not the same as 0%), and None when `rate` is None.
`matched_category`	No	The static lookup table category the query exactly named (e.g. 'hot food'), or None when the query is not a category name. `rate`/`rate_percentage` are None whenever this is None — see `notes`.

Schema Changelog

Changes observed during successful MCP inspections.

Changed10 schema fields changedSep 14, 2026

changedOutput schema / description

Previous value: -"VAT rate for a commodity or service.\n\nBacked by a small static lookup table, not a live HMRC/GOV.UK query.\n\n`matched_category` is None whenever no specific table category matched\n(including a genuine tie between two equally-specific categories). In\nthat case `rate` and `rate_percentage` are ALSO None — this tool never\nfabricates a rate for an unresolved query. Callers must not assume a\ndefault (e.g. standard 20%) when `rate` is None; read `notes` for\nguidance on where to check instead."New value: +"VAT rate for a commodity or service.\n\nBacked by a small static lookup table, not a live HMRC/GOV.UK query.\n\n`matched_category` is None whenever the query is not exactly a table\ncategory name (or alias). In that case `rate`, `rate_percentage` and\n`verified_on` are ALSO None — this tool never fabricates a rate for an\nunresolved query. Callers must not assume a default (e.g. standard 20%)\nwhen `rate` is None; read `notes` for guidance on where to check instead.\n\nExempt and zero-rated are different treatments: zero-rated has\n`rate_percentage` 0.0, exempt has `rate_percentage` None."

changedOutput schema / properties / matched_category / description

Previous value: -"The static lookup table category actually matched (e.g. 'hot food'), or None when no specific category matched, or the match was ambiguous between two equally-specific categories. `rate`/`rate_percentage` are None whenever this is None — see `notes`."New value: +"The static lookup table category the query exactly named (e.g. 'hot food'), or None when the query is not a category name. `rate`/`rate_percentage` are None whenever this is None — see `notes`."

changedOutput schema / properties / rate_percentage / description

Previous value: -"Applicable rate as percentage: 20.0 (standard), 5.0 (reduced), 0.0 (zero/exempt), or None when `rate` is None (no confident match)."New value: +"Rate charged on a taxable supply: 20.0 (standard), 5.0 (reduced), 0.0 (zero). None for an exempt supply, which is not taxed at any rate (exempt is not the same as 0%), and None when `rate` is None."

changedOutput schema / properties / source_url / description

Previous value: -"GOV.UK/HMRC guidance page backing this rate"New value: +"GOV.UK/HMRC guidance page backing the matched entry; for an unresolved query, the general VAT rates page to consult instead"

addedOutput schema / properties / verified_on / anyOf

Added value: +[
+  {
+    "format": "date",
+    "type": "string"
+  },
+  {
+    "type": "null"
+  }
+]

addedOutput schema / properties / verified_on / default
```
Added value: +null
```

changedOutput schema / properties / verified_on / description

Previous value: -"Date this entry (or, for an unresolved query, the lookup table's category set as a whole) was last checked against GOV.UK/HMRC guidance. A data-currency signal only — see `effective_from` for the rate's own legal commencement date, when known."New value: +"Date the matched entry was last checked against GOV.UK/HMRC guidance. None for an unresolved query, since no entry was matched. A data-currency signal only — see `effective_from` for the rate's own legal commencement date, when known."

removedOutput schema / properties / verified_on / format
```
Removed value: -"date"
```
removedOutput schema / properties / verified_on / type
```
Removed value: -"string"
```

changedOutput schema / required

Previous value: -[
-  "commodity_code",
-  "verified_on",
-  "source_url"
-]New value: +[
+  "commodity_code",
+  "source_url"
+]

Changed19 schema fields changedSep 13, 2026

changedOutput schema / description

Previous value: -"VAT rate for a commodity or service."New value: +"VAT rate for a commodity or service.\n\nBacked by a small static lookup table, not a live HMRC/GOV.UK query.\n\n`matched_category` is None whenever no specific table category matched\n(including a genuine tie between two equally-specific categories). In\nthat case `rate` and `rate_percentage` are ALSO None — this tool never\nfabricates a rate for an unresolved query. Callers must not assume a\ndefault (e.g. standard 20%) when `rate` is None; read `notes` for\nguidance on where to check instead."

addedOutput schema / properties / effective_from / anyOf

Added value: +[
+  {
+    "format": "date",
+    "type": "string"
+  },
+  {
+    "type": "null"
+  }
+]

addedOutput schema / properties / effective_from / default
```
Added value: +null
```

changedOutput schema / properties / effective_from / description

Previous value: -"Date from which this rate applies"New value: +"Date the represented VAT treatment is known, on researched evidence, to have taken legal effect. None when no such commencement date has been established for this entry — that is common and does NOT imply the rate is new, uncertain, or unmatched. For data currency (when this entry was last checked against GOV.UK/HMRC guidance) see `verified_on` instead — the two are deliberately independent."

removedOutput schema / properties / effective_from / format
```
Removed value: -"date"
```
removedOutput schema / properties / effective_from / type
```
Removed value: -"string"
```

addedOutput schema / properties / matched_category

Added value: +{
+  "anyOf": [
+    {
+      "type": "string"
+    },
+    {
+      "type": "null"
+    }
+  ],
+  "default": null,
+  "description": "The static lookup table category actually matched (e.g. 'hot food'), or None when no specific category matched, or the match was ambiguous between two equally-specific categories. `rate`/`rate_percentage` are None whenever this is None — see `notes`."
+}

addedOutput schema / properties / rate / anyOf

Added value: +[
+  {
+    "enum": [
+      "standard",
+      "reduced",
+      "zero",
+      "exempt",
+      "outside_scope"
+    ],
+    "type": "string"
+  },
+  {
+    "type": "null"
+  }
+]

addedOutput schema / properties / rate / default
```
Added value: +null
```

changedOutput schema / properties / rate / description

Previous value: -"VAT rate category"New value: +"VAT rate category, or None when no specific category was confidently matched. None here is NOT a stand-in for any real rate — it means the lookup did not resolve, not that the item is outside VAT's scope."

removedOutput schema / properties / rate / enum

Removed value: -[
-  "standard",
-  "reduced",
-  "zero",
-  "exempt",
-  "outside_scope"
-]

removedOutput schema / properties / rate / type
```
Removed value: -"string"
```

addedOutput schema / properties / rate_percentage / anyOf

Added value: +[
+  {
+    "type": "number"
+  },
+  {
+    "type": "null"
+  }
+]

addedOutput schema / properties / rate_percentage / default
```
Added value: +null
```

changedOutput schema / properties / rate_percentage / description

Previous value: -"Applicable rate as percentage: 20.0 (standard), 5.0 (reduced), 0.0 (zero/exempt)"New value: +"Applicable rate as percentage: 20.0 (standard), 5.0 (reduced), 0.0 (zero/exempt), or None when `rate` is None (no confident match)."

removedOutput schema / properties / rate_percentage / type
```
Removed value: -"number"
```

addedOutput schema / properties / source_url

Added value: +{
+  "description": "GOV.UK/HMRC guidance page backing this rate",
+  "type": "string"
+}

addedOutput schema / properties / verified_on

Added value: +{
+  "description": "Date this entry (or, for an unresolved query, the lookup table's category set as a whole) was last checked against GOV.UK/HMRC guidance. A data-currency signal only — see `effective_from` for the rate's own legal commencement date, when known.",
+  "format": "date",
+  "type": "string"
+}

changedOutput schema / required

Previous value: -[
-  "commodity_code",
-  "rate",
-  "rate_percentage",
-  "effective_from"
-]New value: +[
+  "commodity_code",
+  "verified_on",
+  "source_url"
+]

Changed3 schema fields changedJun 14, 2026

addedInput schema / properties / commodity_code

Added value: +{
+  "description": "Commodity code or plain-English description. E.g. 'food', 'domestic fuel', 'software', 'financial services', 'new build residential'",
+  "maxLength": 200,
+  "minLength": 2,
+  "type": "string"
+}

removedInput schema / properties / params

Removed value: -{
-  "additionalProperties": false,
-  "description": "HMRCVATRateInput.",
-  "properties": {
-    "commodity_code": {
-      "description": "Commodity code or plain-English description. E.g. 'food', 'domestic fuel', 'software', 'financial services', 'new build residential'",
-      "maxLength": 200,
-      "minLength": 2,
-      "type": "string"
-    }
-  },
-  "required": [
-    "commodity_code"
-  ],
-  "type": "object"
-}

changedInput schema / required

Previous value: -[
-  "params"
-]New value: +[
+  "commodity_code"
+]

Changed1 schema field changedMay 30, 2026

changedInput schema / properties / params / description

Previous value: -"HMRCVATRateInput with the commodity_code (description of goods or service)."New value: +"HMRCVATRateInput."

Changed1 schema field changedApr 20, 2026

addedInput schema / properties / params / description

Added value: +"HMRCVATRateInput with the commodity_code (description of goods or service)."

Changed9 schema fields changedApr 15, 2026

changedOutput schema / description

Previous value: -"Generic wrapper for non-object return types."New value: +"VAT rate for a commodity or service."

addedOutput schema / properties / commodity_code

Added value: +{
+  "description": "Commodity code or description queried",
+  "type": "string"
+}

addedOutput schema / properties / effective_from

Added value: +{
+  "description": "Date from which this rate applies",
+  "format": "date",
+  "type": "string"
+}

addedOutput schema / properties / notes

Added value: +{
+  "anyOf": [
+    {
+      "type": "string"
+    },
+    {
+      "type": "null"
+    }
+  ],
+  "default": null,
+  "description": "Any additional notes or conditions on this rate"
+}

addedOutput schema / properties / rate

Added value: +{
+  "description": "VAT rate category",
+  "enum": [
+    "standard",
+    "reduced",
+    "zero",
+    "exempt",
+    "outside_scope"
+  ],
+  "type": "string"
+}

addedOutput schema / properties / rate_percentage

Added value: +{
+  "description": "Applicable rate as percentage: 20.0 (standard), 5.0 (reduced), 0.0 (zero/exempt)",
+  "type": "number"
+}

removedOutput schema / properties / result

Removed value: -{
-  "type": "string"
-}

changedOutput schema / required

Previous value: -[
-  "result"
-]New value: +[
+  "commodity_code",
+  "rate",
+  "rate_percentage",
+  "effective_from"
+]

removedOutput schema / x-fastmcp-wrap-result
```
Removed value: -true
```

First observedApr 14, 2026

TDQS

A4.9/5.0

Behavior5/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

The annotations already mark the tool read-only, idempotent, and non-destructive; the description adds important behavioral details such as exact-match normalization, the rule that extra qualifying words are not discarded, the null response for unresolved queries, and the fact that notes list category names. This goes well beyond the structured annotations.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

The description is front-loaded with the triggering condition and is generally dense and efficient. A few details about return fields overlap with what an output schema would likely provide, but every section contributes actionable guidance.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness5/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

For a single-parameter, read-only, idempotent lookup tool, the description covers when to use it, exact matching semantics, success and failure output shapes, and a retry/alternative path. Nothing essential is missing for an agent to select and invoke it correctly.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters5/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema coverage is 100%, but the description materially enhances the single parameter by clarifying it must exactly equal a category name, not free text, and by giving normalization rules and explicit examples. It also explains what happens when the parameter does not resolve to a category.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

The description states the exact purpose: a named-category VAT lookup, and explicitly contrasts it with a free-text classifier. It is specific about the resource and behavior, and the sibling tools like hmrc_search_guidance are clearly distinct.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines5/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

It begins with 'USE THIS TOOL WHEN you know the UK VAT category name', gives explicit negative guidance ('not a free-text VAT classifier or tax advice'), and names hmrc_search_guidance as the follow-up alternative after an unresolved result. This is model-level routing guidance, not just a vague hint.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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Get VAT Rate for Commodity

Input Schema

Output Schema

Schema Changelog

TDQS

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