What are the taxes and fees? — United Kingdom

All connectivity service providers in the United Kingdom are required to comply with UK law and regulatory obligations. The note below is not tax advice — for specific guidance, consult a tax professional.

Value Added Tax (VAT)

Telecommunications services in the UK are subject to VAT at the standard rate of 20%. Reduced or zero-rated VAT does not apply to telecom services. VAT is included in the price shown at checkout and on your invoice.

Regulatory fees

Mobile providers pay annual fees to Ofcom, the UK telecoms regulator, to fund oversight of communications services. These are based on network revenues and are not itemised on customer invoices.

Providers may also pay spectrum licence and numbering fees to Ofcom. These costs are reflected in overall service pricing rather than as line items.

No local surcharges

Unlike the US, the UK does not impose local or municipal telecom taxes. All telecom-related taxes are applied at the national level.

What you'll see on your invoice

Your invoice will show the plan price inclusive of VAT. If you need a VAT receipt for expenses, see My invoice is missing or incorrect.

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US taxes →What are the taxes and fees? — United States

Invoice issues →My invoice is missing or incorrect