Factsheets and Online Resource

Value Added Tax

Standard rate
20%
Reduced rate
5%
Annual Registration Limit - from 1.4.17 (1.4.16 - 31.3.17 £83,000)
£85,000
Annual Deregistration Limit - from 1.4.17 (1.4.16 - 31.3.17 £81,000)
£83,000