Factsheets and Online Resource

Value Added Tax

Standard rate
20%
Reduced rate
5%
Annual Registration Limit - from 1.4.18 (1.4.17 - 31.3.18 £85,000)
£85,000
Annual Deregistration Limit - from 1.4.18 (1.4.17 - 31.3.18 £83,000)
£83,000