VAT

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Standard rate

20%

Reduced rate

5%

Annual Registration Limit – from 1.4.11 (1.4.10 – 31.3.11 £70,000)

£73,000

Annual Deregistration Limit – from 1.4.11 (1.4.10 – 31.3.11 £68,000)

£71,000

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