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VAT Rates – Current and Historic

Date Effective From Standard Rate (%) Reduced rate (%) Second Reduced Rate (%)  Livestock Rate (%)  Flat-rate compensation percentage for Farmers (%)
 1 January 2017 23 13.5 9 4.8 5.4
 1 January 2015 23 13.5 9 4.8 5.2
 1 January 2014 23 13.5 9 4.8 5
 1 January 2013 23 13.5 9 4.8 4.8
 1 January 2012 23 13.5 9 4.8 5.2
 1 January 2011 21 13.5 9 4.8 5.2
 1 January 2010 21 13.5 9 4.8 5.2
 1 December 2008 21.5 13.5 4.8 5.2
 1 January 2007 21 13.5 4.8 5.2
 1 January 2005 21 13.5 4.8 5.2
 1 January 2004 21 13.5 4.8 4.8
 1 January 2003 21 13.5 4.4 4.4
 1 March 2002 21 12.5 4.3 4.3
 1 January 2001 20 12.5 4.3 4.3
 1 March 2000 21 12.5 4.2 4.2
 1 March 1999 21 12.5 4.0 4.0
 1 March 1998 21 12.5 3.6 3.6
 1 March 1997 21 12.5 3.3 3.3
 1 March 1996 21 12.5 2.8 2.8
 1 March 1993 21 12.5 2.5 2.5
 1 March 1992 21 16 12.5 2.7 2.7
 1 March 1991 21 12.5 2.3 2.3
 1 March 1990 23 10 2.3 2.3
 1 March 1989 25  10 5 2 2
 1 March 1988 25 10 5 1.4 1.4
 1 May 1987 25 10 1.7 1.7
 1 March 1986 25 10 2.4 2.4
 1 March 1985 23 10 2.2 2.2
 1 May 1984 35 23 5,8,18 2 2
 1 July 1983 35 23 5,18 2 2
 1 May 1983 35 23 5,18 2.3 2.3
 1 March 1983 35 23 5,18 2.3 2.3
 1 May 1982 30 18 1.8 1.8
 1 September 1981 25 15 1.5 1.5
 1 May 1980 25 10 1 1
 1 March 1979 20 10 1 1
 1 March 1976 20 10 Discontinued Discontinued
 1 March 1975 19.5 6.75 Suspended in relation to live cattle Suspended in relation to live cattle
 3 September 1973 19.5 6.75 1 1
 1 November 1972 16.37 5.26 1 1