V1.121 Rates in the United Kingdom
VAT is charged on the value of1:
- Ìý
•ÌýÌýÌýÌý taxable supplies of goods and services (for taxable supplies chargeable to tax, see V3.122)
- Ìý
•ÌýÌýÌýÌý goods imported into the UK from a place outside the member states (for imports, see V3.302)
VAT is also charged on taxable acquisitions of goods from EU member states in Northern Ireland2 (this unique quirk of Northern Ireland is a consequence of its special status under the terms of the Norther Ireland Protocol).
Standard-rate of VAT—rates in the UK
The standard rate of VAT has varied over time since its introduction in 1973. The evolution of the standard rate is summarised in the table below:
| 1.4.73–28.7.74 | 10% | FA 1972, s 9(1) |
| 29.7.74–17.6.79 | 8% | VAT |
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Web page updated on 17 Mar 2025 14:13