Current and historic VAT rates

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information about the main VAT rates. For information about:

•
the flat rate scheme for small businesses, see the Flat rate scheme (FRS) ― overview guidance note
•
the agricultural flat rate scheme, which is an alternative to VAT registration for farmers, see the Agricultural flat rate scheme (AFRS) ― overview guidance note

The UK VAT legislation requires VAT to be charged on all supplies made in the UK by taxable persons in the course

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