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Value Added Tax

From 1 April 2016
Standard rate 20%
VAT fraction 1/6
Reduced Rate 5%
Current Turnover Limits
Registration - last 12 months or next 30 days over £83,000 from 1 April 2016
Deregistration - next 12 months under £81,000 from 1 April 2016
Annual and Cash Accounting Schemes £1,350,000
Flat Rate Scheme £150,000