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Value Added Tax
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Tax Tables
Value Added Tax
VAT rates |
2027/28 |
2026/27 |
2025/26 |
2024/25 |
| Standard rate | 20% | 20% | 20% | 20% |
| Reduced rate | 5% | 5% | 5% | 5% |
| Zero rate | 0% | 0% | 0% | 0% |
| Exempt | N/A | N/A | N/A | N/A |
VAT registration and deregistration thresholds |
2027/28 |
2026/27 |
2025/26 |
2024/25 |
| Registration threshold | £90,000 | £90,000 | £90,000 | £85,000 |
| Deregistration threshold | £88,000 | £88,000 | £88,000 | £83,000 |
Flat rate scheme registration and deregistration thresholds |
2027/28 |
2026/27 |
2025/26 |
2024/25 |
| Registration threshold | £150,000 | £150,000 | £150,000 | £150,000 |
| Deregistration threshold | £230,000 | £230,000 | £230,000 | £230,000 |
Cash accounting scheme registration and deregistration thresholds |
2027/28 |
2026/27 |
2025/26 |
2024/25 |
| Registration threshold | £1,350,000 | £1,350,000 | £1,350,000 | £1,350,000 |
| Deregistration threshold | £1,600,000 | £1,600,000 | £1,600,000 | £1,600,000 |
Annual accounting scheme registration and deregistration thresholds |
2027/28 |
2026/27 |
2025/26 |
2024/25 |
| Registration threshold | £1,350,000 | £1,350,000 | £1,350,000 | £1,350,000 |
| Deregistration threshold | £1,600,000 | £1,600,000 | £1,600,000 | £1,600,000 |
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