V1.121 Rates in the United Kingdom

V1.121 Rates in the United Kingdom

VAT is charged on the value of1:

  1.  

    •     taxable supplies of goods and services (for taxable supplies chargeable to tax, see V3.122)

  2.  

    •     taxable acquisitions of goods from another member state (for taxable acquisitions, see V3.361)

  3.  

    •     goods imported into the UK from a place outside the member states (for imports, see V3.302)

Standard-rate of VAT—rates in the UK

The rate in force from time to time has been as follows:

1.4.73–28.7.7410%FA 1972, s 9(1)
29.7.74–17.6.798%VAT (Change of Rate) Order, SI 1974/1224 (revoked) (consolidated as the standard rate from

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