Answers · UK 2025/26
What is the VAT registration threshold for 2025?
You must register for VAT in the UK if your taxable turnover exceeds £90,000 in any rolling 12-month period, or if you expect to exceed it in the next 30 days. The deregistration threshold is £88,000.
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For 2025/26 the UK VAT registration threshold is £90,000 of taxable turnover in any rolling 12-month period (raised from £85,000 on 1 April 2024). You must also register if you expect to exceed £90,000 in the next 30 days alone — for example after a large contract win. Once registered, you charge 20% standard rate VAT on most goods and services, 5% on some items (domestic fuel, energy-saving materials, children's car seats) and 0% on zero-rated items (most food, books, children's clothing). You can deregister voluntarily if your taxable turnover falls below £88,000. Voluntary registration below the threshold is allowed — useful if you want to reclaim input VAT or your customers are mostly VAT-registered businesses themselves. Late registration carries penalties.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.