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VAT — Rates and Thresholds
Rates
2026/27
2025/26
Standard
20%
20%
Reduced
5%
5%
Zero
0%
0%
Exempt
N/A
N/A
Thresholds
2026/27
2025/26
VAT registration
£90,000
£90,000
VAT de-registration
£88,000
£88,000