VAT Rates
- VAT Rates
- Rate Change - Jobs Initiative 2011
- VAT Rates (Current and Historic)
- Abolished/Repealed VAT Rates
VAT Rates (PDF, 64KB)
Chapter 16 of the VAT Guide 2008- European
VAT Rates
- How VAT is applied
following a change in VAT Rates (PDF, 61KB) Chapter 18 of the VAT Guide 2008
VAT Rates (Current and Historic)
| Date Effective From | Standard Rate (%) | Reduced Rate (%) | Second Reduced Rate (%) | Livestock Rate (%) | Flat-rate compensation percentage for Farmers (%) |
|---|---|---|---|---|---|
| 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Abolished/Repealed VAT Rates
| 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.