How much is VAT in UK: UK VAT Rates Thresholds Deadlines
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.
Vatnix sells its own paid plan in this category (our pricing). It is not counted here: every figure in this index is another provider's own published price, read from its own page.
- 140 to 3
- 13 to 5
- 55 to 8
- 8 to 10
- 10 to 13
- 113 to 15
Bands
| Bucket | Value |
|---|---|
| 0 to 3 | 14 sources |
| 3 to 5 | 1 source |
| 5 to 8 | 5 sources |
| 8 to 10 | 0 sources |
| 10 to 13 | 0 sources |
| 13 to 15 | 1 source |
12 of the 18 named sources read in full publish a figure; 6 publish none, read 17 October 2026.
Every figure, with its source
One row per source: the figure the source's own page publishes, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (38)
- gov.uk: Land and property (VAT Notice 742), read 2026-10-17:
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).
- gov.uk: Register for VAT: When to register for VAT, read 2026-10-17:
your total taxable turnover for the last 12 months goes over £90,000 (the VAT threshold)
- gov.uk: Register for VAT: When to register for VAT, read 2026-10-17:
you expect your taxable turnover to go over £90,000 in the next 30 days
- gov.uk: VAT Flat Rate Scheme : Overview, read 2026-10-17:
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
- gov.uk: VAT Flat Rate Scheme : Work out your flat rate, read 2026-10-17:
£1,000 a year (if your costs are more than 2%)
- gov.uk: Penalty points and penalties if you submit your VAT Return late, read 2026-10-17:
When you reach the threshold, you’ll receive a £200 penalty.
- gov.uk: Penalty points and penalties if you submit your VAT Return late, read 2026-10-17:
You’ll also receive a further £200 penalty for each subsequent late submission while you’re at the threshold.
- gov.uk: Interest harmonisation and penalties for late payment and late s, read 2026-10-17:
A taxpayer becomes liable to a fixed financial penalty of £200 only after they have reached the points threshold.
- gov.uk: Register for VAT: When to register for VAT, read 2026-10-17:
you supply any goods or services to the UK (or expect to in the next 30 days)
- gov.uk: Register for VAT: When to register for VAT, read 2026-10-17:
You have to register within 30 days of the end of the month when you went over the threshold.
- gov.uk: Charge, reclaim and record VAT: Charging VAT, read 2026-10-17:
You usually charge standard rate of VAT (currently 20%) on most goods and services.
- gov.uk: VAT rates, read 2026-10-17:
Standard rate 20% Most goods and services
- gov.uk: VAT rates, read 2026-10-17:
The standard rate of VAT increased to 20% on 4 January 2011 (from 17.5%).
- gov.uk: VAT Flat Rate Scheme : Work out your flat rate, read 2026-10-17:
This means you pay a higher rate of 16.5%.
- gov.uk: VAT guide (VAT Notice 700), read 2026-10-16:
18 June 1979 15% (covers all previously standard and higher-rated supplies) 1 April 1991 17.5%
- gov.uk: Interest harmonisation and penalties for late payment and late s, read 2026-10-17:
There is no late payment penalty if the taxpayer pays the tax late but within 15 days of the due date.
- gov.uk: Sending a VAT Return: When to do a VAT Return, read 2026-10-17:
The deadline for submitting your return online is usually one calendar month and 7 days after the end of an accounting period.
- gov.uk: VAT rates on different goods and services, read 2026-10-17:
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
- gov.uk: VAT rates on different goods and services, read 2026-10-17:
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
- gov.uk: VAT rates on different goods and services, read 2026-10-17:
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)
- gov.uk: Charge, reclaim and record VAT: Charging VAT, read 2026-10-17:
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.
- gov.uk: VAT rates, read 2026-10-17:
Reduced rate 5% Some goods and services, for example, children’s car seats and home energy
- gov.uk: Interest harmonisation and penalties for late payment and late s, read 2026-10-17:
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.
- gov.uk: How VAT works: Overview, read 2026-10-17:
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
- gov.uk: VAT Flat Rate Scheme : Work out your flat rate, read 2026-10-17:
You’re classed as a ‘limited cost business’ if your goods cost less than either: 2% of your turnover
- gov.uk: Interest harmonisation and penalties for late payment and late s, read 2026-10-17:
The first penalty is set at 2% of the outstanding amount if they pay between 16 days and 30 days after the due date.
- gov.uk: VAT Flat Rate Scheme : Work out your flat rate, read 2026-10-17:
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.
- gov.uk: VAT rates on different goods and services, read 2026-10-17:
Advertising services for charities 0% VAT Notice 701/58
- gov.uk: VAT rates on different goods and services, read 2026-10-17:
Construction and sale of new buildings for a relevant charitable purpose 0% VAT Notice 708
- gov.uk: VAT rates on different goods and services, read 2026-10-17:
Building services for disabled people 0% Notice 701/7 VAT reliefs for disabled people
- gov.uk: VAT rates on different goods and services, read 2026-10-17:
Dispensing of prescriptions by a registered pharmacist 0% VAT Notice 701/57
- gov.uk: VAT rates on different goods and services, read 2026-10-17:
Incontinence products 0% VAT Notice 701/7
- gov.uk: VAT rates on different goods and services, read 2026-10-17:
Maternity pads 0% VAT Notice 701/18
- gov.uk: Charge, reclaim and record VAT: Charging VAT, read 2026-10-17:
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%.
- gov.uk: VAT rates, read 2026-10-17:
Zero rate 0% Zero-rated goods and services, for example, most food and children’s clothes
- gov.uk: VAT rates on different goods and services, read 2026-10-17:
Charity shops — selling donated goods 0% Charitable donations and VAT
- gov.uk: VAT rates on different goods and services, read 2026-10-17:
Equipment for blind or partially sighted people 0% Equipment for blind or partially sighted people
- gov.uk: VAT rates on different goods and services, read 2026-10-17:
Equipment for disabled people 0% Equipment for disabled people
Read in full, publishes no figure
6 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- gov.uk: VAT Cash Accounting Scheme: Overview, read 2026-09-12: read in full and no accepted figure on the page
- gov.uk: VAT Annual Accounting Scheme: Overview, read 2026-09-12: read in full and no accepted figure on the page
- gov.uk: Check when you must use the VAT domestic reverse charge for buil, read 2026-10-03: read in full and no accepted figure on the page
- gov.uk: Paying VAT on imports from outside the UK to Great Britain and f, read 2026-10-03: read in full and no accepted figure on the page
- gov.uk: Making Tax Digital for VAT, read 2026-10-17: read in full and no accepted figure on the page
- gov.uk: Pay your VAT bill: Overview, read 2026-09-12: read in full and no accepted figure on the page
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
67 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (20)
- gov.uk: VAT rates(the publisher's own terms; quoted for reporting and comment)
- gov.uk: Register for VAT: When to register for VAT(the publisher's own terms; quoted for reporting and comment)
- gov.uk: Sending a VAT Return: When to do a VAT Return(the publisher's own terms; quoted for reporting and comment)
- gov.uk: How VAT works: Overview(the publisher's own terms; quoted for reporting and comment)
- gov.uk: Charge, reclaim and record VAT: Charging VAT(the publisher's own terms; quoted for reporting and comment)
- gov.uk: VAT rates on different goods and services(the publisher's own terms; quoted for reporting and comment)
- gov.uk: VAT Flat Rate Scheme : Overview(the publisher's own terms; quoted for reporting and comment)
- gov.uk: VAT Flat Rate Scheme : Work out your flat rate(the publisher's own terms; quoted for reporting and comment)
- gov.uk: VAT Cash Accounting Scheme: Overview(the publisher's own terms; quoted for reporting and comment)
- gov.uk: VAT Annual Accounting Scheme: Overview(the publisher's own terms; quoted for reporting and comment)
- gov.uk: Check when you must use the VAT domestic reverse charge for buil(the publisher's own terms; quoted for reporting and comment)
- gov.uk: Penalty points and penalties if you submit your VAT Return late(the publisher's own terms; quoted for reporting and comment)
- gov.uk: VAT guide (VAT Notice 700)(the publisher's own terms; quoted for reporting and comment)
- gov.uk: Land and property (VAT Notice 742)(the publisher's own terms; quoted for reporting and comment)
- gov.uk: Paying VAT on imports from outside the UK to Great Britain and f(the publisher's own terms; quoted for reporting and comment)
- gov.uk: Making Tax Digital for VAT(the publisher's own terms; quoted for reporting and comment)
- gov.uk: Pay your VAT bill: Overview(the publisher's own terms; quoted for reporting and comment)
- gov.uk: Interest harmonisation and penalties for late payment and late s(the publisher's own terms; quoted for reporting and comment)
- developer.service.hmrc.gov.uk(the publisher's own terms; quoted for reporting and comment)
- gov.uk(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
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.
Cite as: "Vatnix UK VAT Rates Thresholds Deadlines", updated 2026-10-18, https://vatnix.com/datasets/uk-vat-rates-thresholds-deadlines/.
Download the CSV (38 rows, computed 2026-10-18)