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As part of the Government response to stimulate the economy during COVID-19 the standard rate of VAT was reduced from 23% to 21% for a six-month period.

That six-month period expired on 28 February 2021.

From 01 March 2021 the standard rate of VAT has reverted to 23%.


Date published 02 Mar 2021 | Last updated 02 Mar 2021

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.


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