32:
1701:(also known as missing trader fraud) has increased. Criminal gangs trade goods, such as mobile phones, across EU countries. They do not have to pay VAT, as imports from the EU are not subject to VAT in the UK. The fraud occurs when the criminals sell the goods with VAT in the UK but fail to pass the VAT to HMRC. The goods are often repeatedly shipped around EU countries by criminal gang networks, hence the "carousel" name. According to the HMRC, between £1.1bn and £1.9bn tax revenue was lost in 2004/05 due to carousel fraud. The
400:, initially at a rate of 33.3%. This was doubled in April 1942 to 66.6%, and further increased in April 1943 to a rate of 100%, before reverting in April 1946 to 33.3%. Unlike VAT, Purchase Tax was applied at the point of manufacture and distribution, not at the point of sale. The rates of Purchase Tax for various classes of goods at the start of 1973, when it gave way to VAT, were 13%, 22%, 36% and 55%.{
1694:. Evasion, which is illegal, occurs when registered businesses pay over to HMRC less than they should. This can be done by understating sales or overstating purchases. Evasion also occurs when businesses do not charge VAT on goods and services they provide even though they are legally obliged to. Cash-in-hand jobs by tradespeople may indicate VAT evasion.
1708:
Until 2012, the Low Value
Consignment Relief (LVCR) meant that goods imported from outside the EU through Jersey and costing less than a set amount were not subject to VAT. When the LVCR was introduced in 1983 it was set at about £5 but gradually rose to £18. From 1 November 2011 the LVCR was reduced
448:
the
Conservatives promised not to extend the scope of VAT but in March 1993, Lamont announced that domestic fuel and power, which had previously been zero-rated, would have VAT levied at 8% from April 1994 and the full 17.5% from April 1995. The planned introduction of VAT on domestic fuel and power
1761:
report showed that in 2009/10 the poorest 20% spent 8.7% of their gross income on VAT, whereas the richest 20% spent only 4.0% of their gross income on VAT. Similarly, the poorest 20% spent 9.7% of their disposable income on VAT, whereas the richest 20% spent only 5.2% of their disposable income on
468:
that the lower rate of VAT on domestic fuel and power would be reduced from 8% to 5% with effect from 1 September 1997. In
November 1997, Brown announced that the VAT on installation of energy-saving materials would be reduced from 17.5% to 5% from 1 July 1998. Brown subsequently reduced VAT from
579:
Businesses selling exempt goods, supplies or services, such as banks, may not register for VAT or reclaim VAT that they have incurred on purchases. Businesses that sell a mixture of taxable and exempt goods or services can only recover the proportion of the VAT they incur on their purchases that
563:
exceeds the threshold must register for VAT. The threshold as of 2024 is £90,000, by far the highest VAT registration threshold in the world. Businesses may choose to register even if their turnover is less than that amount. All registered businesses must charge VAT on the full sale price of the
364:
VAT is levied on most goods and services provided by registered businesses in the UK and some goods and services imported from outside the UK. The default VAT rate is the standard rate, 20% since 4 January 2011. Some goods and services are subject to VAT at a reduced rate of 5% (such as domestic
567:
Registered businesses must pay over to HMRC the VAT they have charged on their goods or service (known as output tax) but they may offset this with the VAT they have incurred on goods or services they have purchased that relates to their own onward 'taxable' supplies (known as input tax). VAT
1785:
Benefits of VAT are considered to lie on the state-side. VAT is considered to be a more stable source of income than tax on profits, since the profits are geared, and thus fall at a much faster rate than turnover in economic slowdowns or may drop with an ageing population. VAT, therefore is
580:
relates to their onward taxable supplies. The rules dealing with 'mixed use' (or 'residual') VAT on purchases are complex. However, businesses that sell zero-rated goods or supplies, such as food producers or booksellers, may reclaim all the VAT they have incurred on purchases.
571:
A separate scheme called The Flat Rate Scheme is also run by HMRC. This scheme allows a VAT registered business with a turnover of less than £150,000 (excluding VAT) per annum to pay a fixed percentage of its turnover to HMRC every 3 months. The scheme is designed to reduce
1781:
as consumers pay for goods and services using income that has already been taxed, or that it helps to subsidise automation by not removing worker's wages from the equation. It is also argued that VAT is an inefficient tax owing to the numerous exemptions and concessions.
1689:
The UK government loses billions in revenue each year due to VAT avoidance, evasion and fraud. In 2006 the loss was estimated to be between £13bn and £18bn, equivalent to £1 for every £6 of VAT due. The bulk of the lost revenue, about £1 in every £8 of VAT due, is due to
484:
announced in
November 2008 that the standard rate of VAT would be reduced from 17.5% to 15% with effect from 1 December 2008. However, in December 2009, Darling announced that the standard rate of VAT would return to 17.5% with effect from 1 January 2010.
546:
services, meaning that it is the responsibility of the customer, rather than the supplier, to account to HMRC for VAT on the supply of construction services. The reverse charge will not apply where the customer is the end user of the building. The
428:
reduced the standard rate of VAT from 10% to 8% but introduced a new higher rate of 12.5% for petrol and some luxury goods. In
November 1974, Healey doubled the higher rate of VAT to 25%. Healey reduced the higher rate to 12.5% in April 1976.
492:
there were reports that the
Conservatives would raise VAT if they gained power. The party denied plans for such an increase, but refused to rule one out for the 2010 budget. Following the election in May 2010, the Conservatives formed a
473:(from 1 January 2001); children's car seats (from 1 April 2001); conversion and renovation of certain residential properties (from 12 May 2001); contraceptives (from 1 July 2006); and smoking cessation products (from 1 July 2007).
1745:. The tax avoided each year due to LVCR was estimated to be £85m in 2005, £110m in 2008, £130m in 2010 and £140m in 2011. From 1 April 2012 the relief was withdrawn in respect of goods imported to the UK from the Channel Islands.
516:
Labour claimed that the
Conservatives would raise VAT to 22.5% if they were re-elected and Osborne reputedly refused to deny the claim. On 25 March 2015 Cameron pledged in the House of Commons that VAT would not be increased.
965:* Most goods and services not listed above * Restaurant meals * Clothing (except children's) * Electronics * Furniture * Hairdressing services * Hotel accommodation * Pay TV subscriptions * Mobile phone contracts
568:
incurred by businesses that does not relate to their onward making of taxable supplies (whether exempt or from 'non-business' activities) may not be offset from the amount of VAT that is payable to HMRC.
564:
goods or services that they provide unless exempted or outside the VAT system. The default VAT rate is the standard rate, currently 20%. Some goods and services are charged lower rates (reduced or zero).
1777:
The zero rating of food, and the permission for businesses to reclaim input VAT, have been said to mean that the government in effect subsidises the food industry. Critics also argue that VAT is
372:
because the tax is paid to the government by the seller (the business) rather than the person who ultimately bears the economic burden of the tax (the consumer). Opponents of VAT claim it is a
1786:
considered to stabilise treasuries in countries with weak economies. At the same time, as a consumption tax, VAT is considered to be more growth-friendly than income- or profit-taxation.
548:
2492:
943:* Most food (excluding restaurant meals) * Children's clothes and shoes * Books and newspapers * Public transport fares * Domestic fuel and power * Certain medical equipment
2451:
1757:
and is paid by all consumers whether they are rich or poor, young or old. The poorest also spend a higher proportion of their disposable income on VAT than richest. The
588:
There are currently three rates of VAT: standard (20%), reduced (5%) and zero (0%). In addition some goods and services are exempt from VAT or outside the VAT system.
436:
increased the standard rate of VAT from 8% to 15% and abolished the higher rate in June 1979. The rate remained unchanged until 1991, when
Conservative Chancellor
2220:
2912:
376:
because the poorest people spend a higher proportion of their disposable income on VAT than the richest people. Those in favour of VAT claim it is
449:
went ahead in April 1994, but the increase from 8% to 17.5% in April 1995 was scuppered in
December 1994, after the government lost the vote in
1073:*During this period an alternate VAT rate of 25% and then 12.5% was introduced for petrol and some luxury goods. This was abolished in 1979.
2430:
2506:
3156:
1684:
3003:
460:
manifesto, the Labour Party pledged to reduce VAT on domestic fuel and power to 5%. After gaining power, the new Labour
Chancellor
1844:
954:* Energy-saving materials for homes * Home insulation installation * Car seats for children * Residential caravans with no engine
109:
104:
1702:
437:
139:
2825:
328:
1815:
513:
489:
457:
445:
392:, which was levied at different rates depending on an assessment of goods' luxuriousness. Purchase Tax was applied to the
72:
31:
1984:
1820:
1805:
302:
282:
215:
2957:
2472:
2241:
365:
fuel) or 0% (such as most food and children's clothing). Others are exempt from VAT or outside the system altogether.
3079:
2139:
2116:
2071:
1742:
134:
2933:
2552:
2282:
535:
the government announced that it would move women's sanitary products into the zero-rated group, as pledged in the
532:
450:
119:
114:
2048:
2778:
1810:
3051:
2303:
2159:
1825:
1800:
1758:
521:
440:
increased it from 15% to 17.5%. The additional revenue was used to pay for a reduction in the hugely unpopular
99:
22:
542:
From 1 March 2021, a domestic VAT reverse charge must be used for most supplies of building, construction and
551:
states that invoices for services subject to the reverse charge must include the reference "reverse charge".
525:
640:
Food & drinks supplied for consumption on the premises (at restaurants, cafes etc) (reduced rate during
2534:
2328:
2409:
509:
announced that the standard rate of VAT would increase from 17.5% to 20% with effect from 4 January 2011.
2199:
2018:
494:
411:
404:
89:
2744:
465:
297:
2845:
1941:
2682:
321:
287:
251:
2617:
651:
of 5% from 15 July 2020 to 30 September 2021 and then of 12.5% from 1 October 2021 to 30 March 2022)
644:
of 5% from 15 July 2020 to 30 September 2021 and then of 12.5% from 1 October 2021 to 30 March 2022)
1795:
576:
for small business and allow new companies to keep some of the VAT they charge to their customers.
358:
2758:
2706:
647:
Hot take-away food & drinks (inc. burgers, hot dogs, toasted sandwiches) (reduced rate during
2565:
2091:
408:
292:
246:
2179:
2710:
1881:
1766:
as consumers who spend more pay more VAT. However, according to the definition, VAT is neither
498:
354:
261:
124:
51:
855:
Cultural events operated by public bodies (museums, art exhibitions, zoos & performances)
220:
149:
2982:
2592:
870:
Health services (doctors, dentists, opticians, pharmacists & other health professionals)
1680:
539:, from 1 January 2021, the first date possible after EU VAT law ceased to apply to the UK.
477:
314:
256:
3113:
1081:
VAT revenue since 1978/79, in cash terms and as a percentage of total government revenue:
701:
Electricity, gas, heating oil & solid fuel (domestic/residential/charity non-business)
8:
2638:
2456:
2225:
2053:
210:
189:
169:
129:
77:
3064:
1717:, which are not part of the EU. Major retailers involved in this tax avoidance included
1852:
407:
and as a consequence Purchase Tax was replaced by Value Added Tax on 1 April 1973. The
350:
179:
144:
84:
861:
Financial services (money transactions, loans/credits, savings/deposits, shares/bonds)
743:
648:
641:
421:
241:
225:
3098:: Tax levied at a rate that increases as the quantity subject to taxation increases.
1877:
536:
481:
441:
341:
In the United Kingdom, the value added tax (VAT) was introduced in 1973, replacing
205:
3095:
3048:
Effects of taxes and benefits on household income Statistical Bulletin - 2009/2010
2891:
2261:
3083:
2917:
2763:
2578:
2324:
2023:
1778:
1767:
1763:
1714:
393:
377:
154:
3023:
1964:
1771:
1754:
1698:
777:
Energy saving materials (permanently installed in residential/charity premises)
506:
414:
373:
3076:
159:
3150:
3045:
2660:
1710:
502:
433:
3141:
2221:"Pre-Budget report: VAT cut to 15pc but alcohol and tobacco taxes increased"
3008:
2962:
2938:
2850:
2830:
2511:
2477:
2435:
2414:
2410:"Budget 2010: VAT to rise to 20% as Osborne seeks to balance books by 2015"
2333:
2308:
2287:
2246:
2184:
2096:
1946:
559:
All businesses that provide "taxable" goods and services and whose taxable
461:
425:
397:
389:
369:
342:
184:
174:
2958:"Tesco resurrects online VAT dodge despite Jersey's action to halt 'sham'"
591:
The following are the rates applicable to some common goods and services:
2804:
2368:
2348:
1774:, since the rate neither increases or decreases with the taxable amount.
1691:
747:
277:
46:
2452:"David Cameron rules out VAT increase in move that trips up Ed Miliband"
831:
Transport in a vehicle, boat or aircraft (not fewer than ten passengers)
780:
Equipment for disabled people (including the blind or partially sighted)
388:
Between October 1940 and March 1973 the UK had a consumption tax called
1718:
543:
470:
346:
164:
2868:
2388:
1709:
from £18 to £15. The LVCR allowed online retailers of DVDs and CDs to
1738:
1726:
908:
Tolls for bridges, tunnels and roads (operated by public authorities)
3028:
2987:
2896:
2873:
2809:
2393:
2373:
2353:
2266:
2204:
2164:
2144:
2121:
2076:
1969:
1730:
846:
Antiques, works of art or similar, when sold to public institutions
573:
3067:(4b): increasing in rate as the base increases (a progressive tax)
1895:
905:
Statutory fees & services (MOT testing, congestion charge etc)
2329:"George Osborne will have to raise rate of VAT, insists Ed Balls"
560:
2934:"Three Britons charged over €3m carbon-trading 'carousel fraud'"
1845:"value added tax | Definition of value added tax by Lexico"
2049:"General Election 2010: a brief history of the Value Added Tax"
345:, and is the third-largest source of government revenue, after
3004:"Boom in sales of tax-free CDs casts doubt on Treasury claims"
2725:
2407:
432:
Under Margaret Thatcher's leadership, Conservative Chancellor
1734:
3114:"MEMO/11/874: Questions and Answers: Value Added Tax (VAT)"
1722:
684:
Tolls for bridges, tunnels & roads (privately operated)
2913:"'Carousel' frauds plague European carbon trading markets"
528:(PPE), which was in effect from 1 May to 31 October 2020.
3086:(6). Increasing in rate as the taxable amount increases.
2675:
852:
Commercial land & buildings (selling/leasing/letting)
637:
Electricity, gas, heating oil & solid fuel (business)
2431:"George Osborne refuses five times to rule out VAT rise"
2322:
2283:"VAT to return to 17.5%, but no higher, says chancellor"
417:
set a single VAT rate (10%) on most goods and services.
2568:, published 24 September 2020, accessed 31 October 2020
3046:
Andrew Barnard, Steve Howell and Robert Smith (2011).
3024:"Treasury to close loophole that allows VAT-free DVDs"
2507:"Tampon tax: government axes VAT on sanitary products"
2389:"Budget: Osborne's 'tough' package puts VAT up to 20%"
2304:"Tories secretly plotting to raise VAT to 20 per cent"
902:
Goods & services supplied by unregistered supplier
1965:"Poorest spend higher proportion on VAT than richest"
663:
Postal services (Royal Mail/other licensed operators)
762:
Clothes & footwear (for children under 14 only)
2779:"IFS revenue composition spreadsheet | IFS Taxlab"
2553:Domestic reverse charge procedure (VAT Notice 735)
625:Clothes & footwear (not for children under 14)
2555:, updated 12 March 2020, accessed 31 October 2020
2493:VAT zero rating for personal protective equipment
2408:Larry Elliott; Hélène Mulholland (22 June 2010).
2160:"Labour's 1997 pledges: Economics and employment"
765:Construction & sale of new domestic buildings
524:the UK government introduced zero VAT rating for
3148:
2535:"Women's sanitary products (VAT Notice 701/18)"
2495:, updated 3 July 2020, accessed 31 October 2020
2429:Mason, Rowena; Watt, Nicholas (24 March 2015).
2369:"Ministers on defensive as tax row intensifies"
1674:
3108:
3106:
3104:
2983:"VAT relief for parcels entering UK 'reduced'"
2707:"Rates of VAT on different goods and services"
1985:"RATES OF PURCHASE TAX (Hansard, 20 May 1971)"
810:Public transport fares (bus, train & tube)
657:Fruit juice & other cold drinks (not milk)
2683:"2016 AGN VAT Brochure - European Comparison"
2262:"Shops given time over VAT price tag changes"
801:Nuts & pulses (raw for human consumption)
759:Chilled/frozen ready meals, convenience foods
322:
2977:
2975:
2973:
2886:
2884:
2863:
2861:
918:
160:Various alcohol- and gambling-related duties
3101:
1959:
1957:
807:Protective boots & helmets (industrial)
730:Books, maps & charts (including ebooks)
2869:"Carousel fraud checks 'shut' Sussex firm"
2723:
2449:
885:Sports activities & physical education
867:Gambling (betting, gaming, bingo, lottery)
631:Delivery charges (postage & packaging)
380:as consumers who spend more pay more VAT.
329:
315:
3016:
2970:
2951:
2949:
2881:
2858:
2428:
1685:VAT-free imports from the Channel Islands
1954:
1935:
1933:
899:Goods & services sold outside the EU
753:Canned & frozen food (not ice cream)
2846:"Don't pay cash in hand – pay your VAT"
2505:Topping, Alexandra (31 December 2020).
2504:
2470:
2301:
2134:
2132:
2111:
2109:
2107:
1931:
1929:
1927:
1925:
1923:
1921:
1919:
1917:
1915:
1913:
1872:
1870:
1868:
1866:
1864:
1862:
3149:
3120:. European Commission. 6 December 2011
3041:
3039:
3001:
2955:
2946:
2823:
2802:
2218:
2066:
2064:
2046:
2016:
1939:
1703:European Union Emission Trading Scheme
501:. In the 2010 budget, described by PM
353:. It is administered and collected by
2931:
2910:
2824:Murphy, Richard (10 September 2010).
2598:. HM Revenue & Customs. July 2013
2280:
2242:"Retailers welcome cut in VAT to 15%"
2239:
2012:
2010:
2008:
2006:
2004:
2002:
2000:
1998:
1762:VAT. Supporters of VAT claim VAT is
739:Building services for disabled people
505:as an "emergency budget", Chancellor
2742:
2473:"Cameron pledges no increase in VAT"
2129:
2104:
2042:
2040:
2038:
2036:
2034:
1910:
1859:
1816:Goods and Services Tax (New Zealand)
1713:VAT by importing the goods from the
1705:has been plagued by carousel fraud.
822:Sewerage (domestic & industrial)
798:Newspapers, magazines & journals
733:Bread, rolls, baps & pitta bread
403:On 1 January 1973 the UK joined the
3036:
2803:Fraser, Douglas (31 October 2009).
2450:Dominiczak, Peter (25 March 2015).
2349:"Tories deny plan for 20% VAT rate"
2061:
971:
771:Donated goods sold at charity shops
736:Brochures, leaflets & pamphlets
616:CDs, DVDs, video games, & tapes
13:
3002:Bowers, Simon (19 February 2010).
2932:Inman, Phillip (11 January 2010).
2911:Mason, Rowena (30 December 2009).
2826:"Are you cheating the taxman too?"
2805:"Britain 'losing billions in VAT'"
2566:VAT reverse charge technical guide
2471:Stewart, Heather (25 March 2015).
2219:Wallop, Harry (24 November 2008).
1995:
1849:Lexico Dictionaries | English
1821:Goods and Services Tax (Singapore)
1806:Goods and Services Tax (Australia)
1753:Opponents of VAT claim that it is
789:Live animals for human consumption
607:Bottled water (inc. mineral water)
303:Business rates in Northern Ireland
283:Domestic rates in Northern Ireland
216:Land and Buildings Transaction Tax
14:
3168:
3135:
2892:"New clampdown on carousel fraud"
2724:Calculator, Vat (28 March 2024).
2240:Finch, Julia (24 November 2008).
2031:
1940:Victor, Adam (31 December 2010).
932:Products and Services (Examples)
604:Biscuits (chocolate covered only)
135:Annual Tax on Enveloped Dwellings
3157:Value-added tax (United Kingdom)
2281:Finch, Julia (9 December 2009).
825:Shipbuilding (15 tonnes or over)
727:Biscuits (not chocolate covered)
724:Bicycle & motorcycle helmets
549:Value Added Tax Regulations 1995
30:
3096:Britannica Concise Encyclopedia
3089:
3070:
3058:
2995:
2956:Bowers, Simon (13 April 2010).
2925:
2904:
2838:
2817:
2796:
2771:
2751:
2736:
2717:
2699:
2653:
2631:
2610:
2585:
2571:
2558:
2545:
2527:
2498:
2485:
2464:
2443:
2422:
2401:
2381:
2361:
2341:
2316:
2302:Beattie, Jason (29 July 2009).
2295:
2274:
2254:
2233:
2212:
2192:
2172:
2152:
2084:
2047:Wallop, Harry (13 April 2010).
1811:Goods and Services Tax (Canada)
976:Standard VAT rates since 1973:
3052:Office for National Statistics
2200:"Cheaper Fuel Bills Announced"
2017:Victor, Peter (30 July 1995).
1977:
1888:
1837:
1826:Sales tax in the United States
1801:Goods and Services Tax (India)
1759:Office for National Statistics
911:Voluntary donations to charity
858:Education, vocational training
660:Nuts (shelled, roasted/salted)
23:Taxation in the United Kingdom
1:
2743:Neal, Peter (10 March 2011).
1942:"VAT: a brief history of tax"
1896:"The UK's VAT Rate Explained"
1831:
707:Mobility aids for the elderly
526:personal protective equipment
444:(the "poll tax"). During the
3142:HM Revenue and Customs - VAT
2783:Institute for Fiscal Studies
2759:"Bygone budgets: April 1976"
2661:"Current VAT Rate In The UK"
2092:"Bygone budgets: April 1976"
1748:
1675:Avoidance, evasion and fraud
876:Medical treatment & care
819:Sanitary protection products
554:
471:sanitary protection products
7:
2180:"Bygone budgets: June 1997"
1789:
849:Burial or cremation (human)
405:European Economic Community
90:Health and Social Care Levy
10:
3173:
2641:. HM Revenue & Customs
2639:"Flat Rate Scheme for VAT"
1678:
1117:
1106:
1095:
1076:
783:Fish (including live fish)
710:Smoking cessation products
383:
298:Business rates in Scotland
1125:
1122:
1119:
1114:
1111:
1108:
1103:
1100:
1097:
1092:
1089:
1086:
919:UK VAT Rates and Examples
672:Road fuel (petrol/diesel)
613:Carbonated (fizzy) drinks
288:Business rates in England
252:Welsh Rates of Income Tax
39:UK Government Departments
2593:"VAT Output Tax Toolkit"
2019:"A brief history of VAT"
1796:Value Added Tax Act 1994
879:Membership subscriptions
583:
359:Value Added Tax Act 1994
357:, primarily through the
3082:9 February 2009 at the
2745:"Historic UK VAT Rates"
828:Tea, coffee & cocoa
721:Aircraft (sale/charter)
610:Calendars & diaries
293:Business rates in Wales
247:Welsh Revenue Authority
2711:HM Revenue and Customs
2618:"Flat Rate VAT Scheme"
1882:HM Revenue and Customs
864:Funeral plan insurance
786:Fruit & vegetables
669:Prams & pushchairs
355:HM Revenue and Customs
262:Landfill Disposals Tax
125:Stamp Duty Reserve Tax
52:HM Revenue and Customs
2140:"Budgets 1993 - 1995"
2117:"Budgets 1979 - 1992"
2072:"Budgets 1945 - 1979"
1878:"Introduction to VAT"
804:Prescription medicine
514:2015 general election
490:2010 general election
488:In the run up to the
458:1997 general election
446:1992 general election
221:Scottish Landfill Tax
150:Petroleum Revenue Tax
140:Insurance Premium Tax
1855:on 6 September 2019.
1681:Missing trader fraud
795:Milk, butter, cheese
698:Children's car seats
628:Confectionery/sweets
522:coronavirus pandemic
495:coalition government
480:, Labour Chancellor
478:late-2000s recession
396:, introduced during
257:Land Transaction Tax
2854:. 16 November 2010.
2457:The Daily Telegraph
2226:The Daily Telegraph
2054:The Daily Telegraph
675:Salt (non-culinary)
520:In response to the
476:In response to the
211:Scottish income tax
198:Scottish Government
190:Vehicle Excise Duty
170:Climate Change Levy
130:Stamp Duty Land Tax
3032:. 9 November 2011.
2991:. 1 November 2011.
2270:. 9 December 2009.
1973:. 31 October 2011.
888:Television licence
792:Meat & poultry
687:Water (industrial)
351:National Insurance
180:Machine Games Duty
145:Air Passenger Duty
94:proposal abolished
85:National Insurance
3077:American Heritage
2541:. 4 January 2021.
1989:api.parliament.uk
1670:
1669:
1071:
1070:
969:
968:
834:Water (household)
816:Sandwiches (cold)
744:Chocolate teacake
742:Cakes (including
649:COVID-19 pandemic
642:COVID-19 pandemic
533:March 2020 budget
499:Liberal Democrats
339:
338:
242:Taxation in Wales
226:Air Departure Tax
105:Capital gains tax
3164:
3130:
3129:
3127:
3125:
3110:
3099:
3093:
3087:
3074:
3068:
3062:
3056:
3055:
3043:
3034:
3033:
3020:
3014:
3013:
2999:
2993:
2992:
2979:
2968:
2967:
2953:
2944:
2943:
2929:
2923:
2922:
2908:
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2888:
2879:
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2865:
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2836:
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2821:
2815:
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2800:
2794:
2793:
2791:
2789:
2775:
2769:
2768:
2755:
2749:
2748:
2740:
2734:
2733:
2726:"VAT calculator"
2721:
2715:
2714:
2703:
2697:
2696:
2694:
2692:
2687:
2679:
2673:
2672:
2670:
2668:
2657:
2651:
2650:
2648:
2646:
2635:
2629:
2628:
2626:
2624:
2614:
2608:
2607:
2605:
2603:
2597:
2589:
2583:
2582:
2575:
2569:
2562:
2556:
2549:
2543:
2542:
2531:
2525:
2524:
2522:
2520:
2502:
2496:
2489:
2483:
2482:
2468:
2462:
2461:
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2426:
2420:
2419:
2405:
2399:
2398:
2385:
2379:
2378:
2365:
2359:
2358:
2357:. 9 August 2009.
2345:
2339:
2338:
2327:(4 April 2010).
2320:
2314:
2313:
2299:
2293:
2292:
2278:
2272:
2271:
2258:
2252:
2251:
2237:
2231:
2230:
2216:
2210:
2209:
2196:
2190:
2189:
2188:. 17 March 2000.
2176:
2170:
2169:
2156:
2150:
2149:
2136:
2127:
2126:
2113:
2102:
2101:
2088:
2082:
2081:
2068:
2059:
2058:
2044:
2029:
2028:
2014:
1993:
1992:
1981:
1975:
1974:
1961:
1952:
1951:
1937:
1908:
1907:
1905:
1903:
1892:
1886:
1885:
1874:
1857:
1856:
1851:. Archived from
1841:
1697:In recent years
1084:
1083:
1040:31 December 2009
1029:30 November 2008
979:
978:
972:Historical rates
923:
922:
634:Electrical goods
601:Alcoholic drinks
482:Alistair Darling
442:community charge
331:
324:
317:
270:Local Government
234:Welsh Government
206:Revenue Scotland
34:
25:
18:
17:
3172:
3171:
3167:
3166:
3165:
3163:
3162:
3161:
3147:
3146:
3138:
3133:
3123:
3121:
3112:
3111:
3102:
3094:
3090:
3084:Wayback Machine
3075:
3071:
3063:
3059:
3044:
3037:
3022:
3021:
3017:
3000:
2996:
2981:
2980:
2971:
2954:
2947:
2930:
2926:
2918:Daily Telegraph
2909:
2905:
2900:. 21 July 2006.
2890:
2889:
2882:
2877:. 10 June 2010.
2867:
2866:
2859:
2844:
2843:
2839:
2822:
2818:
2801:
2797:
2787:
2785:
2777:
2776:
2772:
2767:. 3 March 1999.
2764:TheGuardian.com
2757:
2756:
2752:
2741:
2737:
2722:
2718:
2713:. 11 July 2022.
2705:
2704:
2700:
2690:
2688:
2685:
2681:
2680:
2676:
2666:
2664:
2663:. 25 April 2023
2659:
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2637:
2636:
2632:
2622:
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2616:
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2499:
2490:
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2448:
2444:
2427:
2423:
2406:
2402:
2397:. 22 June 2010.
2387:
2386:
2382:
2377:. 1 April 2010.
2367:
2366:
2362:
2347:
2346:
2342:
2325:Anushka Asthana
2321:
2317:
2300:
2296:
2279:
2275:
2260:
2259:
2255:
2238:
2234:
2217:
2213:
2198:
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2178:
2177:
2173:
2158:
2157:
2153:
2138:
2137:
2130:
2115:
2114:
2105:
2100:. 3 March 1999.
2090:
2089:
2085:
2070:
2069:
2062:
2045:
2032:
2024:The Independent
2015:
1996:
1983:
1982:
1978:
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1962:
1955:
1938:
1911:
1901:
1899:
1894:
1893:
1889:
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1875:
1860:
1843:
1842:
1838:
1834:
1792:
1779:double taxation
1751:
1715:Channel Islands
1687:
1677:
1079:
1037:1 December 2008
974:
921:
915:
891:
837:
813:Salt (culinary)
690:
586:
557:
469:17.5% to 5% on
394:wholesale price
386:
335:
155:Aggregates Levy
115:Inheritance tax
100:Corporation tax
21:
12:
11:
5:
3170:
3160:
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3137:
3136:External links
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1699:carousel fraud
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988:Standard rate
986:
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962:Standard-rate
960:
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595:Standard rated
585:
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507:George Osborne
420:In July 1974,
385:
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374:regressive tax
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3054:. p. 14.
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2515:. London, U.K
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2168:. 6 May 2002.
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1026:19 March 1991
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1020:
1018:18 March 1991
1017:
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1007:17 June 1979
1006:
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993:1 April 1973
992:
991:
987:
984:
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951:Reduced-rate
950:
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666:Potato crisps
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409:Conservative
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398:World War II
390:Purchase Tax
387:
370:indirect tax
367:
363:
343:Purchase Tax
340:
185:Tobacco Duty
175:Landfill tax
93:
67:
15:
2623:15 December
2323:Toby Helm;
1768:progressive
1764:progressive
940:Zero-rated
768:Cooking oil
748:Jaffa Cakes
619:Cereal bars
537:2016 budget
512:Before the
424:Chancellor
415:Lord Barber
378:progressive
278:Council Tax
47:HM Treasury
2788:19 January
2691:13 October
2645:3 November
2602:3 November
2519:10 January
1902:3 November
1898:. KashFlow
1832:References
1772:regressive
1755:regressive
1743:Woolworths
1679:See also:
1123:VAT (£bn)
1112:VAT (£bn)
1101:VAT (£bn)
1090:VAT (£bn)
1004:July 1974
996:July 1974
715:Zero rated
681:Taxi fares
678:Stationery
544:demolition
451:parliament
412:Chancellor
368:VAT is an
347:income tax
165:Bingo Duty
120:Stamp Duty
73:Income tax
3118:europa.eu
1749:Criticism
1739:W H Smith
926:VAT Rate
873:Insurance
654:Ice cream
622:Chocolate
555:Operation
497:with the
466:July 1997
3151:Category
3080:Archived
3029:BBC News
2988:BBC News
2897:BBC News
2874:BBC News
2810:BBC News
2394:BBC News
2374:BBC News
2354:BBC News
2267:BBC News
2205:BBC News
2165:BBC News
2145:BBC News
2122:BBC News
2077:BBC News
1970:BBC News
1790:See also
1731:Play.com
574:red tape
561:turnover
3065:Webster
2667:19 June
1692:evasion
1654:2022-23
1645:2007-08
1636:1992-93
1619:2021-22
1610:2006-07
1601:1991-92
1584:2020-21
1575:2005-06
1566:1990-91
1549:2019-20
1540:2004-05
1531:1989-90
1514:2018-19
1505:2003-04
1496:1988-89
1479:2017-18
1470:2002-03
1461:1987-88
1444:2016-17
1435:2001-02
1426:1986-87
1409:2015-16
1400:2000-01
1391:1985-86
1374:2014-15
1365:1999-00
1356:1984-85
1339:2013-14
1330:1998-99
1321:1983-84
1316:14.70%
1310:2027-28
1301:2012-13
1292:1997-98
1283:1982-83
1278:14.82%
1272:2026-27
1263:2011-12
1254:1996-97
1245:1981-82
1240:15.09%
1234:2025-26
1225:2010-11
1216:1995-96
1207:1980-81
1202:15.14%
1196:2024-25
1187:2009-10
1178:1994-95
1169:1979-80
1164:15.27%
1158:2023-24
1149:2008-09
1140:1993-94
1131:1978-79
1077:Revenue
1063:Present
894:Outside
756:Cereals
531:In the
456:In its
384:History
3124:25 May
2579:"HMRC"
2564:HMRC,
2551:HMRC,
2539:GOV.UK
2491:HMRC,
1719:Amazon
1660:15.70%
1651:13.80%
1642:15.70%
1625:17.17%
1616:14.01%
1607:14.70%
1590:12.81%
1581:13.97%
1572:13.42%
1555:15.72%
1546:15.08%
1537:13.51%
1520:16.25%
1511:15.28%
1502:13.42%
1485:16.06%
1476:15.19%
1467:13.09%
1450:15.81%
1441:14.80%
1432:12.53%
1415:16.16%
1406:14.42%
1397:11.93%
1380:16.12%
1371:14.95%
1362:12.26%
1345:15.77%
1336:14.71%
1327:10.81%
1307:15.79%
1298:15.14%
1289:10.37%
1269:15.73%
1260:15.57%
1231:13.84%
1222:14.98%
1213:10.78%
1193:12.44%
1184:15.76%
1155:13.78%
1146:16.01%
1067:20.0%
1054:17.5%
1043:15.0%
1032:17.5%
1021:15.0%
1010:8.0%*
999:10.0%
840:Exempt
422:Labour
2686:(PDF)
2596:(PDF)
1735:Tesco
1711:avoid
1657:160.1
1622:157.5
1587:101.7
1552:129.9
1517:132.2
1482:125.4
1447:119.8
1412:115.4
1377:111.4
1342:104.7
1313:180.9
1304:100.6
1275:175.4
1251:9.75%
1237:171.6
1199:167.2
1175:9.21%
1161:161.5
1137:6.91%
1120:Year
1109:Year
1098:Year
1087:Year
584:Rates
3126:2018
2790:2024
2693:2016
2669:2023
2647:2013
2625:2022
2604:2013
2521:2021
1904:2013
1770:nor
1741:and
1723:Asda
1683:and
1648:80.6
1639:37.2
1613:77.4
1604:35.3
1578:72.9
1569:30.9
1543:73.0
1534:29.6
1508:69.1
1499:27.2
1473:63.5
1464:24.2
1438:61.0
1429:21.3
1403:58.6
1394:19.4
1368:56.8
1359:18.6
1333:52.3
1324:15.3
1295:50.6
1286:13.8
1266:98.3
1257:46.6
1248:11.9
1228:83.5
1219:43.1
1210:11.1
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1152:78.4
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959:20%
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