ST0 sale Zero rated sales percent 0 ST2 sale Exempt sales percent 0 PT0 purchase Zero rated purchases percent 0 PT2 purchase Exempt purchases percent 0 PT8 purchase Standard rated purchases from EC percent 20 PT5 purchase Lower rate purchases (5%) percent 5 ST5 sale Lower rate sales (5%) percent 5 ST4 sale Sales to customers in EC percent 0 PT7 purchase Zero rated purchases from EC percent 0 ST11 sale Standard rate sales (20%) percent 20 PT11 purchase Standard rate purchases (20%) percent 20