01494 772765
RESOURCES
Home 
Resource Centre 
Tax Tables
Value Added Tax
Value Added Tax
VAT rates |
2026/27 |
2025/26 |
2024/25 |
| Standard rate | 20% | 20% | 20% |
| Reduced rate | 5% | 5% | 5% |
| Zero rate | 0% | 0% | 0% |
| Exempt | N/A | N/A | N/A |
VAT registration and deregistration thresholds |
2026/27 |
2025/26 |
2024/25 |
| Registration threshold | £90,000 | £90,000 | £85,000 |
| Deregistration threshold | £88,000 | £88,000 | £83,000 |
Flat rate scheme registration and deregistration thresholds |
2026/27 |
2025/26 |
2024/25 |
| Registration threshold | £150,000 | £150,000 | £150,000 |
| Deregistration threshold | £230,000 | £230,000 | £230,000 |
Cash accounting scheme registration and deregistration thresholds |
2026/27 |
2025/26 |
2024/25 |
| Registration threshold | £1,350,000 | £1,350,000 | £1,350,000 |
| Deregistration threshold | £1,600,000 | £1,600,000 | £1,600,000 |
Annual accounting scheme registration and deregistration thresholds |
2026/27 |
2025/26 |
2024/25 |
| Registration threshold | £1,350,000 | £1,350,000 | £1,350,000 |
| Deregistration threshold | £1,600,000 | £1,600,000 | £1,600,000 |
Latest News
Oct
Sep
If you had new income during the 2025/26 tax year that HMRC does not already …
Read more…
Don’t pay more tax
than you need to
Download our Tax Planning Checklist
Register for our newswire
Our regular Newswire mailings are designed to keep you up to date with the latest industry news and events.
Register here
Satisfaction Survey
Spring Statement 2026
Going into the latest Spring Statement, the Chancellor
made it very clear that...
