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

1. •

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

2. •

   the agricultural flat rate scheme, 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