Is There VAT on Train Tickets in the UK?

If you're a commuter, business traveller or travel manager, you might wonder whether VAT is charged on UK train tickets – especially if you're thinking about reclaiming travel costs for your accounts. The answer is that most UK train travel is zero-rated for VAT. That means VAT is charged at 0%, and you can’t reclaim VAT because none is added.

This guide explains the VAT treatment of train tickets, how it affects businesses, and when VAT applies to travel more generally.

Is There VAT on Train Tickets in the UK?

There is no VAT charged on train tickets in the UK. Rail travel is classed as zero-rated for VAT purposes, which means it is still a VAT-taxable supply, but at a 0% rate.

This applies to:

• National Rail services

• London Underground travel

• Tram journeys

• Most local and regional public transport in the UK

Although it’s zero-rated rather than VAT-exempt, the result is the same: you won’t see VAT on your train ticket and there is no VAT to reclaim.

VAT: What Can You Claim as a Business?

If you're a VAT-registered business, you may be able to reclaim VAT on certain business expenses. However, you cannot claim VAT on train tickets, because the VAT charged is 0%.

Eligible business travel costs where VAT is reclaimable may include:

• Car hire (if VAT is included)

• Fuel (with restrictions on private use)

• Taxis (if VAT is charged and a VAT receipt is provided)

• Flights (only within the UK and if VAT is applied)

Always check receipts carefully. For train travel, you’ll often see no VAT breakdown because there is none to claim.

How Much VAT Is Charged on Train Tickets?

The VAT rate on train tickets is 0%, which is different from “exempt”. This means that rail operators must still account for VAT, but they charge it at a 0% rate.

If you check your train receipt or invoice, it will often list VAT as £0.00 or simply not mention VAT at all.

Is There VAT on Public Transportation in the UK?

Public transport fares are zero-rated for VAT in most cases. This includes:

• Trains

• Buses

• Trams

• Coaches

• Ferries (domestic)

There are some exceptions – for example, private transport services, luxury charters, or non-standard routes – but standard passenger services fall under the zero-rated category.

Can You Claim VAT Back on Train Travel?

No. Because train travel is zero-rated, there’s no VAT to reclaim. Even if you travel for work and keep all your receipts, you won’t be able to claim back VAT on train fares.

However, the full cost is still tax deductible as a business expense, meaning you can reduce your corporation tax or income tax liability.

What About International Train Travel?

Train travel to and from destinations outside the UK, such as the Eurostar to France or Belgium, may have different VAT treatment depending on:

• Where the ticket is purchased

• Where the journey starts and ends

• Whether VAT applies in the country of departure or arrival

Typically, international train travel from the UK is also treated as zero-rated for VAT, but it’s worth checking with the provider if you're buying tickets through a non-UK operator.

How Do VAT Refunds Work for Travel Expenses?

VAT refunds are only possible when VAT has been charged. Since train travel is zero-rated, there’s no VAT to reclaim, and therefore no refund is due.

For expenses where VAT is applicable, you must have a valid VAT invoice in the name of your business to reclaim VAT.

Can You Claim VAT Back on Other Travel-Related Costs?

Yes, but only if VAT has been applied. You can typically claim VAT on:

• Parking (if VAT is charged)

• Tolls (if VAT is charged)

• Business mileage allowance (via fuel receipts)

• Accommodation (hotels often include 20% VAT)

• Some meals and entertainment (subject to restrictions)

For travel booked through third-party platforms or agents, VAT may not always be passed through clearly, so always request a full VAT receipt.

Final Thoughts

There is no VAT charged on train tickets in the UK, as they are zero-rated for VAT. While this means you can’t reclaim VAT on train fares, the full cost can still be claimed as a business expense.

If you’re unsure whether VAT applies to other elements of your travel or business costs, check receipts or consult your accountant. For most standard public transport journeys, VAT is one less thing you need to worry about.