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VAT registration and deregistration thresholds

 

From 1 April 2017

£

From 1 April 2016

£

From 1 April 2015

£

From 1 April 2014

£

From 1 April 2013

£

Registration threshold

85,000*

83,000

82,000

81,000

79,000

De-registration threshold

83,000

81,000

 80,000

79,000

77,000

 

*In 'VAT registration threshold: summary of responses', the chancellor proposed that the VAT registration threshold will remain fixed until April 2022.

 

VAT registration and deregistration thresholds - earlier years

 

From
1 April 2012

£

From
1 April 2011

£

From
1 April 2010

£

1/5/2009
to 31/03/2010

£

1/4/2008
to 30/04/2009

£

Registration threshold

77,000

73,000

70,000

68,000

67,000

De-registration threshold

75,000

71,000

68,000

66,000

65,000

Registration threshold

If taxable turnover for VAT purposes in the previous 12 months exceeds the threshold.

Or,

VAT registration is compulsory if either of the following applies:

Deregistration threshold

If VAT taxable turnover for the year is less than or equal to the deregistration theshold or it is expected to fall below it in the next 12 months, a business has the option of deregistering - if it wants to.

VAT scheme thresholds

Scheme Turnover to join Turnover to leave
Flat Rate Up to £150,000 Over £230,000
Cash Accounting Up to £1.35 million Over £1.6 million
Annual Accounting Up to £1.35 million Over £1.6 million