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Flat Rate VAT scheme - eligibility, thresholds, flat rates of VAT and joining or leaving the scheme.

• Overview

  The amount of VAT a business pays or claims back from HM Revenue and…

• Who can join

  You can join the Flat Rate Scheme if: you’re a VAT-registered business you…

• How to join

  You must be eligible to join the Flat Rate Scheme. How to join the scheme…

• Work out your flat rate

  The VAT flat rate you use usually depends on your business type. You may…

• If your circumstances change

  You must leave the scheme if: you’re no longer eligible to be in it on the…

• Leaving the scheme

  You can choose to leave the scheme at any time. You must leave if you’re…

Midland Region, I.D. Humphries B.Sc.(Est.Man.) FRICS and M. Alexander B.Sc.(Hons.) MRICS on 13 January 2025

• Updated: 17 March 2025

Southern Region, Judge Paul Letman MBE on 1 June 2023

• Updated: 5 July 2023

Use a simpler calculation to work out income tax for your vehicle, home and business premises expenses

This tax information and impact note is about increases to the Vehicle Excise Duty rates for heavy goods vehicles (HGVs), trade licences and HGV Levy by the Retail Price Index in 2025 to 2026.

• Updated: 30 October 2024

Check if your HGV qualifies for the temporary £1 vehicle tax rate.

• Updated: 3 July 2026

This indicator is a measure of the extent to which adults with a serious mental illness (SMI) die younger than adults without a serious mental illness (nSMI).

• Updated: 6 July 2021

• Updated: 30 June 2022

Southern Region, Judge M Davey on 7 February 2019

• Updated: 14 February 2019

Southern Region, Judge M Davey on 6 March 2019

• Updated: 28 March 2019