VAT Registration

VATREG04100 - Registration thresholds and deregistration limits: registration thresholds

Below is a table of historical VAT registration thresholds. Current and previous thresholds can be found via VAT Notice 700/1: supplement.

From	To	Quarterly limit 1	Quarterly limit 2	Quarterly limit 3	Annual limit
01/04/1973	30/09/1977	1,750	3,000	4,250	5,000
01/10/1977	11/04/1978	2,625	4,500	6,375	7,500
12/04/1978	26/03/1980	3,500	6,000	-	10,000
27/03/1980	10/03/1981	4,000	-	-	13,500
11/03/1981	09/03/1982	5,000	-	-	15,000
10/03/1982	15/03/1983	6,000	-	-	17,000
16/03/1983	13/03/1984	6,000	-	-	18,000
14/03/1984	19/03/1985	6,200	-	-	18,700
20/03/1985	18/03/1986	6,500	-	-	19,500
19/03/1986	17/03/1987	7,000	-	-	20,500
18/03/1987	15/03/1988	7,250	-	-	21,300
16/03/1988	14/03/1989	7,500	-	-	22,100
15/03/1989	20/03/1990	8,000	-	-	23,600
21/03/1990	19/03/1991	-	-	-	25,400
20/03/1991	10/03/1992	-	-	-	35,000
11/03/1992	16/03/1993	-	-	-	36,600
17/03/1993	30/11/1993	-	-	-	37,600
01/12/1993	29/11/1994	-	-	-	45,000
30/11/1994	28/11/1995	-	-	-	46,000
29/11/1995	26/11/1996	-	-	-	47,000