VAT · 2024/25
VAT on £100 (2024/25) — Net to Gross + VAT Amount
In the 2024/25 tax year, UK VAT on a net amount of £100 at the standard 20% rate was £20.00 — taking the gross total to £120.00. If the same £100 qualified for the reduced 5% rate, the VAT would have been £5.00.
Add 20% VAT to £100
£120.00
- Net: £100
- VAT (20%): £20.00
- Gross: £120.00
Remove 20% VAT from £100
£83.33
- Gross: £100
- VAT (20%): £16.67
- Net: £83.33
Full breakdown — 2024/25 rates on £100 net
| Rate | Applies to | VAT amount | Gross |
|---|---|---|---|
| 20% Standard | Most goods and services in 2024/25 | £20.00 | £120.00 |
| 5% Reduced | Domestic energy, mobility aids, car seats | £5.00 | £105.00 |
| 0% Zero-rated | Most food, books, children's clothes | £0 | £100 |
Reduced 5% rate alternative
If your £100 supply qualifies for the 5% reduced rate in 2024/25— for example domestic gas and electricity, children's car seats, mobility aids for the elderly, or energy-saving materials in qualifying installations — the VAT would be only £5.00, gross £105.00. That's £15.00 less VAT than the standard rate on the same net amount.
What was different about 2024/25
In 2024/25 the standard VAT rate held at 20% with no rate movements. The big VAT story was the registration threshold lifting from £85,000 to £90,000 on 1 April 2024 — the first increase since 2017 — which mainly benefits small businesses near the threshold rather than anyone calculating VAT on supplies.
Other amounts in 2024/25
FAQs
How much VAT on £100 in 2024/25?
On a net amount of £100 in 2024/25, UK VAT at the standard 20% rate was £20.00 — making the gross total £120.00. The rate was 20% throughout 2024/25 and there were no in-year rate changes.
What is the gross total of £100 + 20% VAT in 2024/25?
£100 net plus 20% VAT in 2024/25 comes to £120.00 gross. Mechanically: £100 × 1.20 = £120.00, which splits as £100 net + £20.00 VAT.
If £100 is the gross (VAT-inclusive) figure, what was the net amount in 2024/25?
Reverse-calculating from £100 gross at 20% VAT: net = £100 ÷ 1.20 = £83.33, and the VAT element is £16.67. This is the calculation used for VAT extraction from a VAT-inclusive total on an invoice.
Did the UK VAT rate change during 2024/25?
No — the standard UK VAT rate was 20% throughout 2024/25, unchanged from the prior year. In 2024/25 the standard VAT rate held at 20% with no rate movements. The big VAT story was the registration threshold lifting from £85,000 to £90,000 on 1 April 2024 — the first increase since 2017 — which mainly benefits small businesses near the threshold rather than anyone calculating VAT on supplies.
What is the VAT on £100 at the reduced 5% rate in 2024/25?
If your supply qualifies for the reduced 5% rate (mainly domestic energy and a few other categories), VAT on £100 net is £5.00 — gross total £105.00. The reduced rate applied throughout 2024/25 unchanged.
What if my supply is zero-rated in 2024/25?
Zero-rated supplies (most food for human consumption, books and newspapers, children's clothing and footwear, and certain other items) carry 0% VAT. On £100 net the VAT would be £0 and the gross would still be £100. Zero-rated is different from exempt — businesses making zero-rated supplies can still recover input VAT.
How do I work out VAT on £100 mentally?
Quick 20% trick: divide by 5 (or move the decimal one place left and double). For £100: £100 ÷ 5 = £20.00. To get the gross, multiply by 6 then divide by 5 — or simply add the VAT to the net.
When must I charge VAT on £100 in 2024/25?
If you are VAT-registered (compulsory above £90,000 taxable turnover in 2024/25), and the supply is standard-rated, you must add 20% VAT to £100, taking it to £120.00. The customer pays the gross; you remit the £20.00 VAT to HMRC, less any input VAT recoverable.
Is the £20.00 VAT on £100 recoverable by a VAT-registered customer?
Generally yes, if the customer is a VAT-registered business buying for a taxable business purpose, the £20.00 VAT can be recovered as input VAT on their next return — provided they hold a valid VAT invoice. Partial-exemption rules may restrict recovery for businesses with mixed exempt and taxable activity.
Where can I see official UK VAT rates for 2024/25?
HMRC's public VAT rates page at gov.uk/vat-rates lists the current 20%, 5% and 0% rates and the categories each applies to. For historical context across 2024/25, the rates page links to archived guidance — the 20% standard rate has been unchanged since 4 January 2011.
Related
Disclaimer: Standard 20% UK VAT applied throughout 2024/25. The reduced (5%) and zero (0%) rates are restricted to specific categories of supply — check HMRC's VAT rate guidance for your particular goods or services. VAT registration was compulsory above £90,000 (from 1 April 2024) taxable turnover in 2024/25.