V1.121 Rates in the United Kingdom

Rates of VAT

V1.121 Rates in the United Kingdom

VAT is charged on the value of1:


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


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

VAT is also charged on taxable acquisitions of goods from EU member states in Northern Ireland2 (this unique quirk of Northern Ireland is a consequence of its special status under the terms of the Norther Ireland Protocol).

Standard-rate of VAT—rates in the UK

The standard rate of VAT has varied over time since its introduction in 1973. The evolution of the standard rate is summarised in the table below:

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of Rate) Order, SI 1974/1224 (revoked) (consolidated as the standard rate from 18 November 1974 by FA 1975, s 1 (repealed))
18.6.79–31.3.9115%F(No 2)A 1979, s 1(1)(b) (repealed)
1.4.91–30.11.0817.5%FA 1991, s 13

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