| Standard rate | 20% | |
| Reduced rate | 5% | |
| Annual Registration Limit - from 01/04/11 (01/04/10 - 3/03/11 £70,000) | £73,000 | |
| Annual Deregistration Limit - from 01/04/11 (01/04/10 - 3/03/11 £68,000) | £71,000 | |

| Standard rate | 20% | |
| Reduced rate | 5% | |
| Annual Registration Limit - from 01/04/11 (01/04/10 - 3/03/11 £70,000) | £73,000 | |
| Annual Deregistration Limit - from 01/04/11 (01/04/10 - 3/03/11 £68,000) | £71,000 | |