Search all content on GOV.UK

Get help to classify electrical equipment such as communication equipment, cameras, and their parts and accessories.

• Updated: 7 August 2023

You can get a free TV licence if you're 75 or over and you get Pension Credit, or a discount if you're blind or in residential care - who qualifies, how to apply

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…

Find out how to use the Flat Rate Scheme, who can use it and how to apply to join the scheme.

• Updated: 14 April 2025

Check the tariff classification for projector with tuner.

• Updated: 21 October 2024

Use form VAT600FRS if you're already registered for VAT and want to join the Flat Rate Scheme.

• Updated: 8 September 2014

Register for the Agricultural Flat Rate Scheme as an alternative to VAT registration if you're a farmer using form VAT98.

Check the tariff classification of multifunctional display-monitors for vehicles.

• Updated: 19 January 2024

Check the tariff classification for information displays.

• Updated: 2 November 2022

VAT rates for building work, including plumbers, plasterers and carpenters - new houses and flats, work for disabled people, energy saving, grant-funded heating, conversions and renovations, properties that are not homes