On the 1st January 2021, the rules regarding VAT changed for freight transport and associated services. The new rules only affect UK based customers.
UK Based Customers (VAT Registered)
- Domestic transport within the UK (including Northern Ireland in both directions) - standard VAT rate of 20%
- United Kingdom <> European Union transport - zero rated VAT
For more information, please visit the UK Government 'Freight transport and associated services (VAT Notice 744B)' guidance page.