VAT Registration Limit
Taxable Supplies
| Past turnover | Future turnover (£) | ||
| Period of application | 1 year (£) | Unless turnover for next year will not exceed (£) |
30 days |
| From 1 April 2008 | 67,000 | 65,000 | 67,000 |
| 1 April 2007 to 31 March 2008 | 64,000 | 62,000 | 64,000 |
| 1 April 2006 to 31 March 2007 | 61,000 | 59,000 | 61,000 |
| 1 April 2005 to 31 March 2006 | 60,000 | 58,000 | 60,000 |
| 1 April 2004 to 31 March 2005 | 58,000 | 56,000 | 58,000 |
| 10 April 2003 to 31 March 2004 | 56,000 | 54,000 | 56,000 |
| 25 April 2002 to 9 April 2003 | 55,000 | 53,000 | 55,000 |
| 1 April 2001 to 24 April 2002 | 54,000 | 52,000 | 54,000 |
Acquistitions from other member states
| Period of application | Cumulative relevant acquisitions in calendar year (£) |
| From 1 April 2008 | 67,000 |
| 1 April 2007 to 31 March 2008 | 64,000 |
| 1 April 2006 to 31 March 2007 | 61,000 |
| 1 April 2005 to 31 March 2006 | 60,000 |
| 1 April 2004 to 31 March 2005 | 58,000 |
| 10 April 2003 to 31 March 2004 | 56,000 |
| 25 April 2002 to 9 April 2003 | 55,000 |




