Historic VAT rates

By Tolley
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The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Historic VAT rates

The table below provides an overview of the historic rates of VAT that has been applied since VAT was introduced in 1973.

DatesVAT rate
Standard rate
1 April 1973

More on Principles of VAT:
Glossary of commonly used VAT terminology
Table – VAT rates applicable to goods and services
Time of supply (tax points)
General principles of VAT
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