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The VAT rates and thresholds are as follows:

Changes from 2014

  • VAT treatment of prompt payment discounts given by suppliers.

Changes from 2015

The Government will consult on changes to the VAT rules in the following areas:

  • Zero-rating of work to adapt cars for use by disabled persons

  • VAT avoidance scheme disclosures

  • Reverse charge for buyers of gas and electricity - not domestic customer

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