| Financial year to 31 March | 2018 | 2017 | ||
| Main rate | 19% | 20% |
| From 4 January 2011 | ||||
| Standard rate | 20% | |||
| Reduced rate | 5% | |||
Registration limits |
||||
| 1 April 2017 onwards | £85,000 | |||
| 1 April 2016 to 31 March 2017 | £83,000 | |||
| 1 April 2015 to 31 March 2016 | £82,000 | |||
| 1 April 2014 to 31 March 2015 | £81,000 | |||
| 1 April 2013 to 31 March 2014 | £79,000 |