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Resource Centre 
Tax Tables
Value Added Tax
Tax Tables
Value Added Tax
Rates of tax |
2025/26 |
2024/25 |
2023/24 |
|
| Standard rate | 20% | 20% | 20% | |
| Reduced rate | 5% | 5% | 5% | |
Turnover limits |
2025/26 |
2024/25 |
2023/24 |
|
VAT scheme |
||||
| Registration limit (more than) | £90,000 | £90,000 | £85,000 | |
| Deregistration limit (less than) | £88,000 | £88,000 | £83,000 | |
Flat rate scheme |
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| Registration limit (less than) | £150,000 | £150,000 | £150,000 | |
| Deregistration limit (more than) | £230,000 | £230,000 | £230,000 | |
Cash accounting scheme |
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| Registration limit (less than) | £1,350,000 | £1,350,000 | £1,350,000 | |
| Deregistration limit (more than) | £1,600,000 | £1,600,000 | £1,600,000 | |
Annual accounting scheme |
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| Registration limit (less than) | £1,350,000 | £1,350,000 | £1,350,000 | |
| Deregistration limit (more than) | £1,600,000 | £1,600,000 | £1,600,000 | |
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