Value Added Tax

Standard rate 20%
Reduced rate, e.g. on domestic fuel 5%
Registration level from 1/4/16 £83,000
Deregistration level from 1/4/16 £81,000
Flat rate scheme turnover limit £150,000
Cash and annual accounting schemes turnover limit £1,350,000
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ICAEW The Chartered Institute of Taxation ACCA IPG IR