| © Copyright 22 June 2010, subject to final legislation. For information only. Always seek professional advice before acting. | |
| Registration level from 1/4/10 | £70,000 |
| Standard rate from 4/1/11 | 20% |
| Standard rate 1/1/10 to 3/1/11 | 17.5% |
| Reduced rate, eg on domestic fuel | 5% |
| Flat rate scheme turnover limit | £150,000 |
| Cash and annual accounting schemes turnover limit | £1,350,000 |