{ "name": "Vatnix UK VAT Rates Thresholds Deadlines", "title": "UK VAT Rates Thresholds Deadlines", "url": "https://vatnix.com/datasets/uk-vat-rates-thresholds-deadlines/", "csv": "https://vatnix.com/datasets/uk-vat-rates-thresholds-deadlines.csv", "markdown": "https://vatnix.com/datasets/uk-vat-rates-thresholds-deadlines/index.md", "computed_at": "2026-10-18", "license": "https://vatnix.com/terms", "headline": "The UK VAT Rates Thresholds Deadlines carries 25 published figures read from 12 sources' own pages, from 0 to 20 percent, read 17 October 2026.", "quotes": [ "The UK VAT Rates Thresholds Deadlines carries 25 published figures read from 12 sources' own pages, from 0 to 20 percent, read 17 October 2026.", "12 of the 18 named sources read in full publish a figure; 6 publish none, read 17 October 2026." ], "citation": "\"Vatnix UK VAT Rates Thresholds Deadlines\", updated 2026-10-18, https://vatnix.com/datasets/uk-vat-rates-thresholds-deadlines/.", "changed_since": null, "national": { "unit": "%", "n": 6, "median": 4, "min": 0, "max": 15, "p25": 1.5, "p75": 13.125, "mean": 6.25, "units": { "%": 6, "GBP": 6, "day": 3, "month": 1 }, "published_sources": 12, "named_sources": 20, "read_sources": 18, "not_published": 6, "published_share": 0.667 }, "by_axis": {}, "rows": [ { "source": "gov.uk: VAT guide (VAT Notice 700)", "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "figure": "1979 15%", "value": 15, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-16", "quote": "18 June 1979 15% (covers all previously standard and higher-rated supplies) 1 April 1991 17.5%", "source_class": "primary-government", "text_sha256": "d37091e462d092aa3ff4d0f354070950abd3a5effca3a1938595449f2a9c3c65" }, { "source": "gov.uk: VAT rates on different goods and services", "url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Advertising services for charities 0% VAT Notice 701/58", "source_class": "primary-government", "text_sha256": "96e980f7a9fe0cdd14d7bb9f36d0dec340bb71beacd681b8e75110b7bce002fd" }, { "source": "gov.uk: VAT rates on different goods and services", "url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Construction and sale of new buildings for a relevant charitable purpose 0% VAT Notice 708", "source_class": "primary-government", "text_sha256": "96e980f7a9fe0cdd14d7bb9f36d0dec340bb71beacd681b8e75110b7bce002fd" }, { "source": "gov.uk: VAT rates on different goods and services", "url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Energy-saving materials permanently installed in dwellings and buildings used for a relevant residential purpose providing the total cost of them (not including VAT) is not over 60% of the cost of the installation of the products (not including VAT) 5% Energy-saving materials — supply only — are standard-rated — VAT Notice 708/6", "source_class": "primary-government", "text_sha256": "96e980f7a9fe0cdd14d7bb9f36d0dec340bb71beacd681b8e75110b7bce002fd" }, { "source": "gov.uk: VAT rates on different goods and services", "url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Building services for disabled people 0% Notice 701/7 VAT reliefs for disabled people", "source_class": "primary-government", "text_sha256": "96e980f7a9fe0cdd14d7bb9f36d0dec340bb71beacd681b8e75110b7bce002fd" }, { "source": "gov.uk: VAT rates on different goods and services", "url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Burial or cremation of dead people, or burial at sea Exempt VAT Notice 701/32 Mobility aids for the elderly 5% Mobility aids for older people", "source_class": "primary-government", "text_sha256": "96e980f7a9fe0cdd14d7bb9f36d0dec340bb71beacd681b8e75110b7bce002fd" }, { "source": "gov.uk: VAT rates on different goods and services", "url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Funeral plans written under contracts of insurance Exempt VAT Notice 701/36 Smoking cessation products — nicotine patches and gum 5% Read Budget Note BN77 (PDF, 42K)", "source_class": "primary-government", "text_sha256": "96e980f7a9fe0cdd14d7bb9f36d0dec340bb71beacd681b8e75110b7bce002fd" }, { "source": "gov.uk: VAT rates on different goods and services", "url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Dispensing of prescriptions by a registered pharmacist 0% VAT Notice 701/57", "source_class": "primary-government", "text_sha256": "96e980f7a9fe0cdd14d7bb9f36d0dec340bb71beacd681b8e75110b7bce002fd" }, { "source": "gov.uk: VAT rates on different goods and services", "url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Incontinence products 0% VAT Notice 701/7", "source_class": "primary-government", "text_sha256": "96e980f7a9fe0cdd14d7bb9f36d0dec340bb71beacd681b8e75110b7bce002fd" }, { "source": "gov.uk: VAT rates on different goods and services", "url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Maternity pads 0% VAT Notice 701/18", "source_class": "primary-government", "text_sha256": "96e980f7a9fe0cdd14d7bb9f36d0dec340bb71beacd681b8e75110b7bce002fd" }, { "source": "gov.uk: VAT Flat Rate Scheme : Work out your flat rate", "url": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay", "figure": "1%", "value": 1, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "You may pay a different rate if you only spend a small amount on goods. You get a 1% discount if you’re in your first year as a VAT-registered business.", "source_class": "primary-government", "text_sha256": "03f9dfb4f41ea33f1b5b22a429031e1a44969b529e31d78f2b456b998d05081b" }, { "source": "gov.uk: VAT Flat Rate Scheme : Work out your flat rate", "url": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay", "figure": "2%", "value": 2, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "You’re classed as a ‘limited cost business’ if your goods cost less than either: 2% of your turnover", "source_class": "primary-government", "text_sha256": "03f9dfb4f41ea33f1b5b22a429031e1a44969b529e31d78f2b456b998d05081b" }, { "source": "gov.uk: VAT Flat Rate Scheme : Work out your flat rate", "url": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay", "figure": "£1,000 ", "value": 1000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "£1,000 a year (if your costs are more than 2%)", "source_class": "primary-government", "text_sha256": "03f9dfb4f41ea33f1b5b22a429031e1a44969b529e31d78f2b456b998d05081b" }, { "source": "gov.uk: VAT Flat Rate Scheme : Work out your flat rate", "url": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay", "figure": "16.5%", "value": 16.5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "This means you pay a higher rate of 16.5%.", "source_class": "primary-government", "text_sha256": "03f9dfb4f41ea33f1b5b22a429031e1a44969b529e31d78f2b456b998d05081b" }, { "source": "gov.uk: Sending a VAT Return: When to do a VAT Return", "url": "https://www.gov.uk/submit-vat-return", "figure": "7 days", "value": 7, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "The deadline for submitting your return online is usually one calendar month and 7 days after the end of an accounting period.", "source_class": "primary-government", "text_sha256": "2c612afe322abbe03fe44bd1a396e7c0f4b668fc92267a2201c6da2fa436f411" }, { "source": "gov.uk: How VAT works: Overview", "url": "https://www.gov.uk/how-vat-works", "figure": "3 months", "value": 3, "unit": "month", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "report the amount of VAT you charged your customers and the amount of VAT you paid to other businesses by sending a VAT return to HM Revenue and Customs (HMRC) - usually every 3 months", "source_class": "primary-government", "text_sha256": "1b31c440c8b35600db68a4af3a52b7162d2cd7ac01d788d3dc6a21f73e72a562" }, { "source": "gov.uk: Charge, reclaim and record VAT: Charging VAT", "url": "https://www.gov.uk/charge-reclaim-record-vat", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "You usually charge standard rate of VAT (currently 20%) on most goods and services.", "source_class": "primary-government", "text_sha256": "d3a703a74c9ac5d927ada7fe9916afbc2fc731866cb30e47982c61c21b1fa245" }, { "source": "gov.uk: Charge, reclaim and record VAT: Charging VAT", "url": "https://www.gov.uk/charge-reclaim-record-vat", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "You charge reduced rate (currently 5%) instead of standard rate on certain goods or services, or if the circumstances of the sale meets certain rules.", "source_class": "primary-government", "text_sha256": "d3a703a74c9ac5d927ada7fe9916afbc2fc731866cb30e47982c61c21b1fa245" }, { "source": "gov.uk: Charge, reclaim and record VAT: Charging VAT", "url": "https://www.gov.uk/charge-reclaim-record-vat", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Zero rate means you must still account for and charge VAT (for example, you must include it on your invoices) but the rate you use is 0%.", "source_class": "primary-government", "text_sha256": "d3a703a74c9ac5d927ada7fe9916afbc2fc731866cb30e47982c61c21b1fa245" }, { "source": "gov.uk: VAT Flat Rate Scheme : Overview", "url": "https://www.gov.uk/vat-flat-rate-scheme", "figure": "£2,000", "value": 2000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "you keep the difference between what you charge your customers and pay to HMRC you cannot reclaim the VAT on your purchases - except for certain capital assets over £2,000", "source_class": "primary-government", "text_sha256": "481456d1105f78dc647c2d0e3708eeec86673166ac3d44fe027eb7b733c3dfaf" }, { "source": "gov.uk: Penalty points and penalties if you submit your VAT Return late", "url": "https://www.gov.uk/guidance/penalty-points-and-penalties-if-you-submit-your-vat-return-late", "figure": "£200 ", "value": 200, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "When you reach the threshold, you’ll receive a £200 penalty.", "source_class": "primary-government", "text_sha256": "2c0a8b17b1556e8920264a2b047a652730c8a7b0d1e443517b10dbd7278167d5" }, { "source": "gov.uk: Penalty points and penalties if you submit your VAT Return late", "url": "https://www.gov.uk/guidance/penalty-points-and-penalties-if-you-submit-your-vat-return-late", "figure": "£200 ", "value": 200, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "You’ll also receive a further £200 penalty for each subsequent late submission while you’re at the threshold.", "source_class": "primary-government", "text_sha256": "2c0a8b17b1556e8920264a2b047a652730c8a7b0d1e443517b10dbd7278167d5" }, { "source": "gov.uk: Land and property (VAT Notice 742)", "url": "https://www.gov.uk/guidance/vat-on-land-and-property-notice-742", "figure": "£250,000 ", "value": 250000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "If the acquisition, construction, reconstruction or refurbishment costs incurred on or after 1 January 2011 are assets of the business and create a capital item, that is, have a value of £250,000 or more, Capital Goods Scheme adjustments will be carried out to reflect any changes in business or taxable use of the building, see Capital Goods Scheme (VAT Notice 706/2).", "source_class": "primary-government", "text_sha256": "488e11ddee6882ceb71398a6ecd1de4bb88c41ce73e9917ca8d543e1a7b9ed54" }, { "source": "gov.uk: Interest harmonisation and penalties for late payment and late s", "url": "https://www.gov.uk/government/publications/interest-harmonisation-and-penalties-for-late-submission-and-late-payment-of-tax/interest-harmonisation-and-penalties-for-late-payment-and-late-submission", "figure": "15 days", "value": 15, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "There is no late payment penalty if the taxpayer pays the tax late but within 15 days of the due date.", "source_class": "primary-government", "text_sha256": "706f298e57e5727ab21c5814b215503812be990f4322c7aaec4845a10de0f74d" }, { "source": "gov.uk: Interest harmonisation and penalties for late payment and late s", "url": "https://www.gov.uk/government/publications/interest-harmonisation-and-penalties-for-late-submission-and-late-payment-of-tax/interest-harmonisation-and-penalties-for-late-payment-and-late-submission", "figure": "2%", "value": 2, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "The first penalty is set at 2% of the outstanding amount if they pay between 16 days and 30 days after the due date.", "source_class": "primary-government", "text_sha256": "706f298e57e5727ab21c5814b215503812be990f4322c7aaec4845a10de0f74d" }, { "source": "gov.uk: Interest harmonisation and penalties for late payment and late s", "url": "https://www.gov.uk/government/publications/interest-harmonisation-and-penalties-for-late-submission-and-late-payment-of-tax/interest-harmonisation-and-penalties-for-late-payment-and-late-submission", "figure": "4%", "value": 4, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "A second late payment penalty is charged at a rate of 4% per annum, calculated on a daily basis on the total unpaid tax incurred from day 31.", "source_class": "primary-government", "text_sha256": "706f298e57e5727ab21c5814b215503812be990f4322c7aaec4845a10de0f74d" }, { "source": "gov.uk: Interest harmonisation and penalties for late payment and late s", "url": "https://www.gov.uk/government/publications/interest-harmonisation-and-penalties-for-late-submission-and-late-payment-of-tax/interest-harmonisation-and-penalties-for-late-payment-and-late-submission", "figure": "£200 ", "value": 200, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "A taxpayer becomes liable to a fixed financial penalty of £200 only after they have reached the points threshold.", "source_class": "primary-government", "text_sha256": "706f298e57e5727ab21c5814b215503812be990f4322c7aaec4845a10de0f74d" }, { "source": "gov.uk: Register for VAT: When to register for VAT", "url": "https://www.gov.uk/register-for-vat", "figure": "£90,000 ", "value": 90000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "your total taxable turnover for the last 12 months goes over £90,000 (the VAT threshold)", "source_class": "primary-government", "text_sha256": "466c49086a6274297609142fc557159c78cd7f3e7b8f9d1a28a9ac390e043f70" }, { "source": "gov.uk: Register for VAT: When to register for VAT", "url": "https://www.gov.uk/register-for-vat", "figure": "£90,000 ", "value": 90000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "you expect your taxable turnover to go over £90,000 in the next 30 days", "source_class": "primary-government", "text_sha256": "466c49086a6274297609142fc557159c78cd7f3e7b8f9d1a28a9ac390e043f70" }, { "source": "gov.uk: Register for VAT: When to register for VAT", "url": "https://www.gov.uk/register-for-vat", "figure": "30 days", "value": 30, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "you supply any goods or services to the UK (or expect to in the next 30 days)", "source_class": "primary-government", "text_sha256": "466c49086a6274297609142fc557159c78cd7f3e7b8f9d1a28a9ac390e043f70" }, { "source": "gov.uk: Register for VAT: When to register for VAT", "url": "https://www.gov.uk/register-for-vat", "figure": "30 days", "value": 30, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "You have to register within 30 days of the end of the month when you went over the threshold.", "source_class": "primary-government", "text_sha256": "466c49086a6274297609142fc557159c78cd7f3e7b8f9d1a28a9ac390e043f70" }, { "source": "gov.uk: VAT rates", "url": "https://www.gov.uk/vat-rates", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Standard rate 20% Most goods and services", "source_class": "primary-government", "text_sha256": "26fdbfd923bbdc0ef251952783015e78a8b546ebb3842c8b64e560245803791c" }, { "source": "gov.uk: VAT rates", "url": "https://www.gov.uk/vat-rates", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Reduced rate 5% Some goods and services, for example, children’s car seats and home energy", "source_class": "primary-government", "text_sha256": "26fdbfd923bbdc0ef251952783015e78a8b546ebb3842c8b64e560245803791c" }, { "source": "gov.uk: VAT rates", "url": "https://www.gov.uk/vat-rates", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Zero rate 0% Zero-rated goods and services, for example, most food and children’s clothes", "source_class": "primary-government", "text_sha256": "26fdbfd923bbdc0ef251952783015e78a8b546ebb3842c8b64e560245803791c" }, { "source": "gov.uk: VAT rates", "url": "https://www.gov.uk/vat-rates", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "The standard rate of VAT increased to 20% on 4 January 2011 (from 17.5%).", "source_class": "primary-government", "text_sha256": "26fdbfd923bbdc0ef251952783015e78a8b546ebb3842c8b64e560245803791c" }, { "source": "gov.uk: VAT rates on different goods and services", "url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Charity shops — selling donated goods 0% Charitable donations and VAT", "source_class": "primary-government", "text_sha256": "96e980f7a9fe0cdd14d7bb9f36d0dec340bb71beacd681b8e75110b7bce002fd" }, { "source": "gov.uk: VAT rates on different goods and services", "url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Equipment for blind or partially sighted people 0% Equipment for blind or partially sighted people", "source_class": "primary-government", "text_sha256": "96e980f7a9fe0cdd14d7bb9f36d0dec340bb71beacd681b8e75110b7bce002fd" }, { "source": "gov.uk: VAT rates on different goods and services", "url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services", "figure": "0%", "value": 0, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-17", "quote": "Equipment for disabled people 0% Equipment for disabled people", "source_class": "primary-government", "text_sha256": "96e980f7a9fe0cdd14d7bb9f36d0dec340bb71beacd681b8e75110b7bce002fd" } ], "not_published": [ { "source": "gov.uk: VAT Cash Accounting Scheme: Overview", "url": "https://www.gov.uk/vat-cash-accounting-scheme", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "gov.uk: VAT Annual Accounting Scheme: Overview", "url": "https://www.gov.uk/vat-annual-accounting-scheme", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "gov.uk: Check when you must use the VAT domestic reverse charge for buil", "url": "https://www.gov.uk/guidance/vat-domestic-reverse-charge-for-building-and-construction-services", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "gov.uk: Paying VAT on imports from outside the UK to Great Britain and f", "url": "https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "gov.uk: Making Tax Digital for VAT", "url": "https://www.gov.uk/government/collections/making-tax-digital-for-vat", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "gov.uk: Pay your VAT bill: Overview", "url": "https://www.gov.uk/pay-vat", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/vat-rates", "label": "gov.uk: VAT rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/register-for-vat", "label": "gov.uk: Register for VAT: When to register for VAT", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/submit-vat-return", "label": "gov.uk: Sending a VAT Return: When to do a VAT Return", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/how-vat-works", "label": "gov.uk: How VAT works: Overview", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/charge-reclaim-record-vat", "label": "gov.uk: Charge, reclaim and record VAT: Charging VAT", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services", "label": "gov.uk: VAT rates on different goods and services", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-flat-rate-scheme", "label": "gov.uk: VAT Flat Rate Scheme : Overview", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay", "label": "gov.uk: VAT Flat Rate Scheme : Work out your flat rate", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-cash-accounting-scheme", "label": "gov.uk: VAT Cash Accounting Scheme: Overview", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-annual-accounting-scheme", "label": "gov.uk: VAT Annual Accounting Scheme: Overview", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/vat-domestic-reverse-charge-for-building-and-construction-services", "label": "gov.uk: Check when you must use the VAT domestic reverse charge for buil", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/penalty-points-and-penalties-if-you-submit-your-vat-return-late", "label": "gov.uk: Penalty points and penalties if you submit your VAT Return late", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "label": "gov.uk: VAT guide (VAT Notice 700)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/vat-on-land-and-property-notice-742", "label": "gov.uk: Land and property (VAT Notice 742)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad", "label": "gov.uk: Paying VAT on imports from outside the UK to Great Britain and f", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/collections/making-tax-digital-for-vat", "label": "gov.uk: Making Tax Digital for VAT", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/pay-vat", "label": "gov.uk: Pay your VAT bill: Overview", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/interest-harmonisation-and-penalties-for-late-submission-and-late-payment-of-tax/interest-harmonisation-and-penalties-for-late-payment-and-late-submission", "label": "gov.uk: Interest harmonisation and penalties for late payment and late s", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://developer.service.hmrc.gov.uk/guides/vat-mtd-end-to-end-service-guide/documentation/penalties.html", "label": "developer.service.hmrc.gov.uk", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/browse/tax/vat", "label": "gov.uk", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 12 of the 18 named sources that could be read published a usable figure; 6 published none and are recorded as not published, never filled in; 2 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 67 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per rule per effective date - standard, reduced and zero rate by good and service; the registration and deregistration thresholds and the rolling-twelve-month test; the return and payment deadline arithmetic from the period end; the late-submission points threshold and each late-payment penalty and interest rate; every flat-rate percentage by trade sector, including the limited-cost 16.5%; and which supplies the domestic reverse charge moves between boxes - each quoted verbatim from HMRC's own page with the date it was read. The figure nobody publishes is the CHANGE SERIES: the threshold frozen at £90,000 against the flat-rate percentages and penalty rates that have moved, and what a given turnover pays under each scheme", "embed": "

0 to 15 percent

6 published figures, UK VAT Rates Thresholds Deadlines, across 12 sources, read 17 October 2026

Source: Vatnix UK VAT Rates Thresholds Deadlines
" }