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5% Temporary reduction in VAT for hospitality, holiday accommodation and attractions to continue until 30 September 2021 as per budget speech, followed by a reduced rate of 12.5% until April 2022.
UK VAT Rates From 1 April 2021 | |
| Standard Rate | 20% |
| VAT Fraction | 1/6 |
| Reduced Rate | 5% |
| Turnover registration limits (Last 12 months or next 30 days) | £85;,000 |
| Deregistration - next year | £83;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
Temporary reduction in VAT for hospitality, holiday accommodation and attractions to 5% from 12 July 2020 to 12 January 2021 (covid 19 measure).
See Revenue and Customs Brief 10 (2020) Guidance on the temporary reduced rate of VATUK VAT Rates From 1 April 2020 | |
| Standard Rate | 20% |
| VAT Fraction | 1/6 |
| Reduced Rate | 5% |
| Turnover registration limits (Last 12 months or next 30 days) | £85;,000 |
| Deregistration - next year | £83;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2019 | |
| Standard Rate | 20% |
| VAT Fraction | 1/6 |
| Reduced Rate | 5% |
| Turnover registration limits (Last 12 months or next 30 days) | £85;,000 |
| Deregistration - next year | £83;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2018 | |
| Standard Rate | 20% |
| VAT Fraction | 1/6 |
| Reduced Rate | 5% |
| Turnover registration limits (Last 12 months or next 30 days) | £85;,000 |
| Deregistration - next year | £83;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2017 | |
| Standard Rate | 20% |
| VAT Fraction | 1/6 |
| Reduced Rate | 5% |
| Turnover registration limits (Last 12 months or next 30 days) | £85;,000 |
| Deregistration - next year | £83;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2016 | |
| Standard Rate | 20% |
| VAT Fraction | 1/6 |
| Reduced Rate | 5% |
| Turnover registration limits (Last 12 months or next 30 days) | £83;,000 |
| Deregistration - next year | £81;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2015 | |
| Standard Rate | 20% |
| VAT Fraction | 1/6 |
| Reduced Rate | 5% |
| Turnover registration limits (Last 12 months or next 30 days) | £82;,000 |
| Deregistration - next year | £80;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2014 | |
| Standard Rate | 20% |
| VAT Fraction | 1/6 |
| Reduced Rate | 5% |
| Turnover registration limits (Last 12 months or next 30 days) | £81;,000 |
| Deregistration - next year | £79;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2013 | |
| Standard Rate | 20% |
| VAT Fraction | 1/6 |
| Reduced Rate | 5% |
| Turnover registration limits (Last 12 months or next 30 days) | £79;,000 |
| Deregistration - next year | £79;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2012 | |
| Standard Rate | 20% |
| VAT Fraction | 1/6 |
| Reduced Rate | 5% |
| Turnover registration limits (Last 12 months or next 30 days) | £77;,000 |
| Deregistration - next year | £75;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2011 | |
| Standard Rate | 20% |
| VAT Fraction | 1/6 |
| Reduced Rate | 5% |
| Turnover registration limits (Last 12 months or next 30 days) | £73;,000 |
| Deregistration - next year | £71;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
From the 4th January 2011 VAT increases to 20%. VAT fraction is changed to 1/6.
UK VAT Rates From 1 April 2010 | |
| Standard Rate | 17.5% |
| VAT Fraction | 7/47 |
| Reduced Rate | 5% |
| Turnover registration limits (Last 12 months or next 30 days) | £70;,000 |
| Deregistration - next year | £68;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2009 | |
| Standard Rate | 15% up to 31/12/09 then 17.5% |
| VAT Fraction | 3/23 up to 31/12/09 then 7/47 |
| Reduced Rate | 5% |
| Turnover registration limits (Last 12 months or next 30 days) | £68;,000 |
| Deregistration - next year | £66;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
From the 1st December 2008 to 31st December 2009
Standard Rate of VAT will be 15% as per the pre-budget report Nov 2008.VAT Fraction is changed to 3/23
UK VAT Rates From 1 April 2008 | |
| Standard Rate | 17.5% |
| VAT Fraction | 7/47 |
| Reduced Rate | 5% |
| Turnover registration limits (Last 12 months or next 30 days) | £67;,000 |
| Deregistration - next year | £65;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2007 | |
| Standard Rate | 17.5% |
| VAT Fraction | 7/47 |
| Reduced Rate | 8% - 5% from 01/09/1997 |
| Turnover registration limits (Last 12 months or next 30 days) | £64;,000 |
| Deregistration - next year | £62;,000 |
| Cash Accounting Schemes | £1;,350,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2006 | |
| Standard Rate | 17.5% |
| VAT Fraction | 7/47 |
| Reduced Rate | 8% |
| Turnover registration limits (Last 12 months or next 30 days) | £61;,000 |
| Deregistration - next year | £59;,000 |
| Cash Accounting Schemes | £660;,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2005 | |
| Standard Rate | 17.5% |
| VAT Fraction | 7/47 |
| Reduced Rate | 8% |
| Turnover registration limits (Last 12 months or next 30 days) | £60;,000 |
| Deregistration - next year | £58;,000 |
| Cash Accounting Schemes | £660;,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2004 | |
| Standard Rate | 17.5% |
| VAT Fraction | 7/47 |
| Reduced Rate | 8% from 01/01/1995 |
| Turnover registration limits (Last 12 months or next 30 days) | £58;,000 |
| Deregistration - next year | £56;,000 |
| Cash Accounting Schemes | £660;,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2003 | |
| Standard Rate | 17.5% |
| VAT Fraction | 7/47 |
| Turnover registration limits (Last 12 months or next 30 days) | £56;,000 |
| Deregistration - next year | £54;,000 |
| Cash Accounting Schemes | £600;,000 |
| Flat Rate Scheme | £150;,000 |
UK VAT Rates From 1 April 2002 | |
| Standard Rate | 17.5% |
| VAT Fraction | 7/47 |
| Turnover registration limits (Last 12 months or next 30 days) | £55;,000 |
| Deregistration - next year | £53;,000 |
| Cash Accounting Schemes | £600;,000 |
| Flat Rate Scheme | £100;,000 |
Last updated:11th March, 2021 | |
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