Value Added Tax

  From 4.1.11 From 1.1.10
Rates of tax:    
Standard rate 20%  17.5% 
Reduced rate (including fuel and power) 5% 5%
VAT as fraction of gross price 1/6 7/47
Annual turnover limits:    
Registration £70,000 £70,000
Deregistration £68,000 £68,000