No, any VAT rates that you don't use can be made inactive, but can't be deleted.
Making a VAT rate inactive means that it won't appear as an option when you create an expense or an invoice, you'll only see it in Settings -> Invoice:

Making a VAT rate inactive means that it won't appear as an option when you create an expense or an invoice, you'll only see it in Settings -> Invoice:

Published on: 25 / 11 / 2020