Tax tables | Commentary

Rate of VAT

Tax tables | Commentary

Rates

Rate of VAT

Higher ratea%VAT fractionStandard rate %VAT fractionReduced rateb %VAT fraction
1.4.73–28.7.74n/an/a101/11n/an/a
29.7.74–17.11.74n/an/a82/27n/an/a
18.11.74–30.4.75251/582/27n/an/a
1.5.75–11.4.76251/582/27n/an/a
12.4.76–17.6.7912.51/982/27n/an/a
18.6.79–31.3.91n/an/a153/23n/an/a
1.4.91–31.3.94n/an/a17.57/47n/an/a
1.4.94–31.8.97n/an/a17.57/4782/27
1.9.97–30.11.08n/an/a17.57/4751/21
1.12.08–31.12.09n/an/a153/2351/21
1.1.10–3.1.11n/an/a17.57/4751/21
4.1.11 onwards

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