Standard rate |
20% |
Reduced rate |
5% |
Zero rate |
0% |
Annual registration limit (from 1 April 2023) |
£85,000 |
Annual deregistration limit (from 1 April 2023) |
£83,000 |
VAT Cash accounting scheme threshold |
£1,350,000 |
VAT Annual accounting scheme threshold |
£1,350,000 |