VAT Rates

VAT Rates (Current and Historic)

Current and Historic VAT Rates
Date Effective From Standard Rate (%) Reduced Rate (%) Second Reduced Rate (%) Livestock Rate (%) Flat-rate compensation percentage for Farmers (%)
1 January 2014 23 13.5 9 4.8 5
1 January 2013 23 13.5 9 4.8 4.8
1 January 2012 23 13.5 9 4.8 5.2
1 July 2011 21 13.5 9 4.8 5.2
1 January 2010 21 13.5   4.8 5.2
1 December 2008 21.5 13.5   4.8 5.2
1 January 2007 21 13.5   4.8 5.2
1 January 2005 21 13.5   4.8 4.8
1 January 2004 21 13.5   4.4 4.4
1 January 2003 21 13.5   4.3 4.3
1 March 2002 21 12.5   4.3 4.3
1 January 2001 20 12.5   4.3 4.3
1 March 2000 21 12.5   4.2 4.2
1 March 1999 21 12.5   4.0 4.0
1 March 1998 21 12.5   3.6 3.6
1 March 1997 21 12.5   3.3 3.3
1 March 1996 21 12.5   2.8 2.8
1 March 1993 21 12.5   2.5 2.5
1 March 1992 21 16 12.5 2.7 2.7
1 March 1991 21 12.5   2.3 2.3
1 March 1990 23 10   2.3 2.3
1 March 1989 25 10 5 2 2
1 March 1988 25 10 5 1.4 1.4
1 May 1987 25 10   1.7 1.7
1 March 1986 25 10   2.4 2.4
1 March 1985 23 10   2.2 2.2
1 May 1984 35 23 5,8,18 2 2
1 July 1983 35 23 5,18 2 2
1 May 1983 35 23 5,18 2.3 2.3
1 March 1983 35 23 5,18 2.3 2.3
1 May 1982 30 18   1.8 1.8
1 September 1981 25 15   1.5 1.5
1 May 1980 25 10   1 1
1 March 1979 20 10   1 1
1 March 1976 20 10   Discontinued Discontinued
1 March 1975 19.5 6.75   Suspended in relation to live cattle Suspended in relation to live cattle
3 September 1973 19.5 6.75   1 1
1 November 1972 16.37 5.26   1 1

Abolished/Repealed VAT Rates

Increased Rates (Discontinued with effect from 1 March 1979)
Effective From Applied to radios, TV sets, record players and records* Applied to passenger motor vehicles*
1 March 1976 40 35
1 March 1975 36.75 36.75
3 September 1973 36.75 36.75
1 November 1972 30.26 30.26

*The standard rate applied to these goods from 1 March 1979

Special Rates

A special rate of 11.11% applied to dances from 1 November 1972 was abolished on 1 March 1976.

A special rate of 10% which continued in relation to domestic dwelling development contracts entered into before 25 February 1993 was repealed on 23 November 2010.

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