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

1. •

   the flat rate scheme (FRS) for small businesses, see the Flat rate scheme (FRS) ― overview guidance note

2. •

   the agricultural flat rate scheme (AFRS), 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 or furtherance of business activities, except supplies that are specifically