| Standard rate | 20% |
| Reduced rate | 5% |
| Annual Registration Limit - from 1.4.13 (1.4.12 - 31.3.13 £77,000) | £79,000 |
| Annual Deregistration Limit - from 1.4.13 (1.4.12 - 31.3.13 £75,000) | £77,000 |
|
|

| Standard rate | 20% |
| Reduced rate | 5% |
| Annual Registration Limit - from 1.4.13 (1.4.12 - 31.3.13 £77,000) | £79,000 |
| Annual Deregistration Limit - from 1.4.13 (1.4.12 - 31.3.13 £75,000) | £77,000 |
|
|