| Standard rate | 17.5%* |
| Reduced rate | 5% |
| Annual Registration Limit - from 1.5.09 (1.4.08 - 30.4.09 £67,000) |
£68,000 |
| Annual Deregistration Limit - from 1.5.09 (1.4.08 - 30.4.09 £65,000) |
£66,000 |
* 15% from 1 December 2008 to 31 December 2009.