# 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 · https://vatnix.com/datasets/uk-vat-rates-thresholds-deadlines/ · computed 2026-10-18 **Range of the published figures:** 0 to 20 % (range 0 to 15 %; 6 sources with a figure; 12 of 18 sources read publish one). 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. | Source | Figure | Read | |---|---|---| | [gov.uk: Land and property (VAT Notice 742)](https://www.gov.uk/guidance/vat-on-land-and-property-notice-742) | 250,000 GBP | 2026-10-17 | | [gov.uk: Register for VAT: When to register for VAT](https://www.gov.uk/register-for-vat) | 90,000 GBP | 2026-10-17 | | [gov.uk: Register for VAT: When to register for VAT](https://www.gov.uk/register-for-vat) | 90,000 GBP | 2026-10-17 | | [gov.uk: VAT Flat Rate Scheme : Overview](https://www.gov.uk/vat-flat-rate-scheme) | 2,000 GBP | 2026-10-17 | | [gov.uk: VAT Flat Rate Scheme : Work out your flat rate](https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay) | 1,000 GBP | 2026-10-17 | | [gov.uk: Penalty points and penalties if you submit your VAT Return late](https://www.gov.uk/guidance/penalty-points-and-penalties-if-you-submit-your-vat-return-late) | 200 GBP | 2026-10-17 | | [gov.uk: Penalty points and penalties if you submit your VAT Return late](https://www.gov.uk/guidance/penalty-points-and-penalties-if-you-submit-your-vat-return-late) | 200 GBP | 2026-10-17 | | [gov.uk: Interest harmonisation and penalties for late payment and late s](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) | 200 GBP | 2026-10-17 | | [gov.uk: Register for VAT: When to register for VAT](https://www.gov.uk/register-for-vat) | 30 day | 2026-10-17 | | [gov.uk: Register for VAT: When to register for VAT](https://www.gov.uk/register-for-vat) | 30 day | 2026-10-17 | | [gov.uk: Charge, reclaim and record VAT: Charging VAT](https://www.gov.uk/charge-reclaim-record-vat) | 20 % | 2026-10-17 | | [gov.uk: VAT rates](https://www.gov.uk/vat-rates) | 20 % | 2026-10-17 | | [gov.uk: VAT rates](https://www.gov.uk/vat-rates) | 20 % | 2026-10-17 | | [gov.uk: VAT Flat Rate Scheme : Work out your flat rate](https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay) | 16.5 % | 2026-10-17 | | [gov.uk: VAT guide (VAT Notice 700)](https://www.gov.uk/guidance/vat-guide-notice-700) | 15 % | 2026-10-16 | | [gov.uk: Interest harmonisation and penalties for late payment and late s](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) | 15 day | 2026-10-17 | | [gov.uk: Sending a VAT Return: When to do a VAT Return](https://www.gov.uk/submit-vat-return) | 7 day | 2026-10-17 | | [gov.uk: VAT rates on different goods and services](https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services) | 5 % | 2026-10-17 | | [gov.uk: VAT rates on different goods and services](https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services) | 5 % | 2026-10-17 | | [gov.uk: VAT rates on different goods and services](https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services) | 5 % | 2026-10-17 | | [gov.uk: Charge, reclaim and record VAT: Charging VAT](https://www.gov.uk/charge-reclaim-record-vat) | 5 % | 2026-10-17 | | [gov.uk: VAT rates](https://www.gov.uk/vat-rates) | 5 % | 2026-10-17 | | [gov.uk: Interest harmonisation and penalties for late payment and late s](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) | 4 % | 2026-10-17 | | [gov.uk: How VAT works: Overview](https://www.gov.uk/how-vat-works) | 3 month | 2026-10-17 | | [gov.uk: VAT Flat Rate Scheme : Work out your flat rate](https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay) | 2 % | 2026-10-17 | | [gov.uk: Interest harmonisation and penalties for late payment and late s](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) | 2 % | 2026-10-17 | | [gov.uk: VAT Flat Rate Scheme : Work out your flat rate](https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay) | 1 % | 2026-10-17 | | [gov.uk: VAT rates on different goods and services](https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services) | 0 % | 2026-10-17 | | [gov.uk: VAT rates on different goods and services](https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services) | 0 % | 2026-10-17 | | [gov.uk: VAT rates on different goods and services](https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services) | 0 % | 2026-10-17 | | [gov.uk: VAT rates on different goods and services](https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services) | 0 % | 2026-10-17 | | [gov.uk: VAT rates on different goods and services](https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services) | 0 % | 2026-10-17 | | [gov.uk: VAT rates on different goods and services](https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services) | 0 % | 2026-10-17 | | [gov.uk: Charge, reclaim and record VAT: Charging VAT](https://www.gov.uk/charge-reclaim-record-vat) | 0 % | 2026-10-17 | | [gov.uk: VAT rates](https://www.gov.uk/vat-rates) | 0 % | 2026-10-17 | | [gov.uk: VAT rates on different goods and services](https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services) | 0 % | 2026-10-17 | | [gov.uk: VAT rates on different goods and services](https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services) | 0 % | 2026-10-17 | | [gov.uk: VAT rates on different goods and services](https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services) | 0 % | 2026-10-17 | ## The sentence each figure was read from (38) - [gov.uk: Land and property (VAT Notice 742)](https://www.gov.uk/guidance/vat-on-land-and-property-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](https://www.gov.uk/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](https://www.gov.uk/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](https://www.gov.uk/vat-flat-rate-scheme), 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](https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay), 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](https://www.gov.uk/guidance/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](https://www.gov.uk/guidance/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](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), 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](https://www.gov.uk/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](https://www.gov.uk/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](https://www.gov.uk/charge-reclaim-record-vat), read 2026-10-17: "You usually charge standard rate of VAT (currently 20%) on most goods and services." - [gov.uk: VAT rates](https://www.gov.uk/vat-rates), read 2026-10-17: "Standard rate 20% Most goods and services" - [gov.uk: VAT rates](https://www.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](https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay), read 2026-10-17: "This means you pay a higher rate of 16.5%." - [gov.uk: VAT guide (VAT Notice 700)](https://www.gov.uk/guidance/vat-guide-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](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), 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](https://www.gov.uk/submit-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](https://www.gov.uk/guidance/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](https://www.gov.uk/guidance/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](https://www.gov.uk/guidance/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](https://www.gov.uk/charge-reclaim-record-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](https://www.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](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), 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](https://www.gov.uk/how-vat-works), 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](https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay), 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](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), 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](https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay), 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](https://www.gov.uk/guidance/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](https://www.gov.uk/guidance/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](https://www.gov.uk/guidance/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](https://www.gov.uk/guidance/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](https://www.gov.uk/guidance/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](https://www.gov.uk/guidance/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](https://www.gov.uk/charge-reclaim-record-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](https://www.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](https://www.gov.uk/guidance/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](https://www.gov.uk/guidance/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](https://www.gov.uk/guidance/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 - [gov.uk: VAT Cash Accounting Scheme: Overview](https://www.gov.uk/vat-cash-accounting-scheme), read 2026-09-12: read in full and no accepted figure on the page - [gov.uk: VAT Annual Accounting Scheme: Overview](https://www.gov.uk/vat-annual-accounting-scheme), 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](https://www.gov.uk/guidance/vat-domestic-reverse-charge-for-building-and-construction-services), 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](https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad), read 2026-10-03: read in full and no accepted figure on the page - [gov.uk: Making Tax Digital for VAT](https://www.gov.uk/government/collections/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](https://www.gov.uk/pay-vat), 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 ## Sources - [gov.uk: VAT rates](https://www.gov.uk/vat-rates) (the publisher's own terms; quoted for reporting and comment) - [gov.uk: Register for VAT: When to register for VAT](https://www.gov.uk/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](https://www.gov.uk/submit-vat-return) (the publisher's own terms; quoted for reporting and comment) - [gov.uk: How VAT works: Overview](https://www.gov.uk/how-vat-works) (the publisher's own terms; quoted for reporting and comment) - [gov.uk: Charge, reclaim and record VAT: Charging VAT](https://www.gov.uk/charge-reclaim-record-vat) (the publisher's own terms; quoted for reporting and comment) - [gov.uk: VAT rates on different goods and services](https://www.gov.uk/guidance/vat-rates-on-different-goods-and-services) (the publisher's own terms; quoted for reporting and comment) - [gov.uk: VAT Flat Rate Scheme : Overview](https://www.gov.uk/vat-flat-rate-scheme) (the publisher's own terms; quoted for reporting and comment) - [gov.uk: VAT Flat Rate Scheme : Work out your flat rate](https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay) (the publisher's own terms; quoted for reporting and comment) - [gov.uk: VAT Cash Accounting Scheme: Overview](https://www.gov.uk/vat-cash-accounting-scheme) (the publisher's own terms; quoted for reporting and comment) - [gov.uk: VAT Annual Accounting Scheme: Overview](https://www.gov.uk/vat-annual-accounting-scheme) (the publisher's own terms; quoted for reporting and comment) - [gov.uk: Check when you must use the VAT domestic reverse charge for buil](https://www.gov.uk/guidance/vat-domestic-reverse-charge-for-building-and-construction-services) (the publisher's own terms; quoted for reporting and comment) - [gov.uk: Penalty points and penalties if you submit your VAT Return late](https://www.gov.uk/guidance/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)](https://www.gov.uk/guidance/vat-guide-notice-700) (the publisher's own terms; quoted for reporting and comment) - [gov.uk: Land and property (VAT Notice 742)](https://www.gov.uk/guidance/vat-on-land-and-property-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](https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad) (the publisher's own terms; quoted for reporting and comment) - [gov.uk: Making Tax Digital for VAT](https://www.gov.uk/government/collections/making-tax-digital-for-vat) (the publisher's own terms; quoted for reporting and comment) - [gov.uk: Pay your VAT bill: Overview](https://www.gov.uk/pay-vat) (the publisher's own terms; quoted for reporting and comment) - [gov.uk: Interest harmonisation and penalties for late payment and late s](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) (the publisher's own terms; quoted for reporting and comment) - [developer.service.hmrc.gov.uk](https://developer.service.hmrc.gov.uk/guides/vat-mtd-end-to-end-service-guide/documentation/penalties.html) (the publisher's own terms; quoted for reporting and comment) - [gov.uk](https://www.gov.uk/browse/tax/vat) (the publisher's own terms; quoted for reporting and comment) ## Cite or embed - 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/. CSV: https://vatnix.com/datasets/uk-vat-rates-thresholds-deadlines.csv JSON: https://vatnix.com/datasets/uk-vat-rates-thresholds-deadlines.json Embed (plain HTML, static link back): see https://vatnix.com/datasets/uk-vat-rates-thresholds-deadlines/#median