Standard rate

20%

Domestic fuel

5%

Reduced rate on hospitality, holiday accommodation and   attractions: 
15/7/20–30/9/21:
1/10/21–31/3/22:

5%
12½%

Since 1/4/17: Registration level £85,000

Deregistration £83,000

Flat rate scheme turnover limit

£150,000

Cash and annual accounting schemes turnover limit

£1,350,000