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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 VAT

UK 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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