VAT

  From 1.4.22 From 1.4.21
Standard rate 20% 20%
Reduced rate 5% 5%*
Annual Registration Limit £85,000 £85,000
Annual Deregistration Limit £83,000 £83,000

* 12.5% for hospitality and tourism from 1 October 2021 - 31 March 2022


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