| Standard rate | 17.5%* |
| Reduced rate | 5% |
| Annual Registration Limit – from 1.4.10 (1.5.09 – 31.3.10 £68,000) |
£70,000 |
| Annual Deregistration Limit – from 1.4.10 (1.5.09 – 31.3.10 £66,000) |
£68,000 |
* 15% from 1 December 2008 to 31 December 2009.
| Standard rate | 17.5%* |
| Reduced rate | 5% |
| Annual Registration Limit – from 1.4.10 (1.5.09 – 31.3.10 £68,000) |
£70,000 |
| Annual Deregistration Limit – from 1.4.10 (1.5.09 – 31.3.10 £66,000) |
£68,000 |
* 15% from 1 December 2008 to 31 December 2009.