{ "name": "Taxyearvo VAT Return Mechanics", "title": "VAT Return Mechanics", "url": "https://taxyearvo.com/datasets/vat-return-mechanics/", "csv": "https://taxyearvo.com/datasets/vat-return-mechanics.csv", "markdown": "https://taxyearvo.com/datasets/vat-return-mechanics/index.md", "computed_at": "2026-10-18", "license": "https://taxyearvo.com/terms", "headline": "The VAT Return Mechanics carries 7 published figures read from 3 sources' own pages, from 1 to 20 percent, read 17 October 2026.", "quotes": [ "The VAT Return Mechanics carries 7 published figures read from 3 sources' own pages, from 1 to 20 percent, read 17 October 2026.", "3 of the 9 named sources read in full publish a figure; 6 publish none, read 17 October 2026.", "VAT Return Mechanics, tax vat-standard-rate: median 20 percent across 2 sources, read 17 October 2026.", "VAT Return Mechanics, tax vat-reduced-rate: median 5 percent across 1 source, read 17 October 2026.", "VAT Return Mechanics, tax flat-rate-first-year-discount: median 1 percent across 1 source, read 17 October 2026.", "VAT Return Mechanics, tax limited-cost-goods-test: median 2 percent across 1 source, read 17 October 2026.", "VAT Return Mechanics, tax flat-rate-limited-cost-business: median 16.50 percent across 1 source, read 17 October 2026.", "VAT Return Mechanics, tax flat-rate-photography: median 11 percent across 1 source, read 17 October 2026." ], "citation": "\"Taxyearvo VAT Return Mechanics\", updated 2026-10-18, https://taxyearvo.com/datasets/vat-return-mechanics/.", "changed_since": null, "national": { "unit": "%", "n": 7, "median": 11, "min": 1, "max": 20, "p25": 2, "p75": 20, "mean": 10.7857, "units": { "%": 7 }, "published_sources": 3, "named_sources": 10, "read_sources": 9, "not_published": 6, "published_share": 0.333 }, "by_axis": { "tax": { "vat-standard-rate": { "%": { "n": 2, "median": 20, "min": 20, "max": 20, "p25": null, "p75": null, "mean": 20 } }, "vat-reduced-rate": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "flat-rate-first-year-discount": { "%": { "n": 1, "median": 1, "min": 1, "max": 1, "p25": 1, "p75": 1, "mean": 1 } }, "limited-cost-goods-test": { "%": { "n": 1, "median": 2, "min": 2, "max": 2, "p25": 2, "p75": 2, "mean": 2 } }, "flat-rate-limited-cost-business": { "%": { "n": 1, "median": 16.5, "min": 16.5, "max": 16.5, "p25": 16.5, "p75": 16.5, "mean": 16.5 } }, "flat-rate-photography": { "%": { "n": 1, "median": 11, "min": 11, "max": 11, "p25": 11, "p75": 11, "mean": 11 } } } }, "rows": [ { "source": "HMRC VAT guide (VAT Notice 700)", "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "tax": "vat-standard-rate" }, "retrieved_at": "2026-10-16", "quote": "This is how it’s worked out: rate of tax divided by (100 + rate of tax). So, with VAT at 20% the VAT fraction is: 20⁄120 (twenty one hundred and twentieths), which is the same as one-sixth.", "source_class": "primary-government", "text_sha256": "d37091e462d092aa3ff4d0f354070950abd3a5effca3a1938595449f2a9c3c65" }, { "source": "HMRC VAT guide (VAT Notice 700)", "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "tax": "vat-reduced-rate" }, "retrieved_at": "2026-10-16", "quote": "Rate of tax VAT fraction 5% 1⁄21 (one twenty-first)", "source_class": "primary-government", "text_sha256": "d37091e462d092aa3ff4d0f354070950abd3a5effca3a1938595449f2a9c3c65" }, { "source": "GOV.UK VAT Flat Rate Scheme: how much you pay", "url": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay", "figure": "1%", "value": 1, "unit": "%", "vat": null, "axis": { "tax": "flat-rate-first-year-discount" }, "retrieved_at": "2026-10-17", "quote": "You may pay a different rate if you only spend a small amount on goods. You get a 1% discount if you’re in your first year as a VAT-registered business.", "source_class": "primary-government", "text_sha256": "03f9dfb4f41ea33f1b5b22a429031e1a44969b529e31d78f2b456b998d05081b" }, { "source": "GOV.UK VAT Flat Rate Scheme: how much you pay", "url": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay", "figure": "2%", "value": 2, "unit": "%", "vat": null, "axis": { "tax": "limited-cost-goods-test" }, "retrieved_at": "2026-10-17", "quote": "You’re classed as a ‘limited cost business’ if your goods cost less than either: 2% of your turnover", "source_class": "primary-government", "text_sha256": "03f9dfb4f41ea33f1b5b22a429031e1a44969b529e31d78f2b456b998d05081b" }, { "source": "GOV.UK VAT Flat Rate Scheme: how much you pay", "url": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay", "figure": "16.5%", "value": 16.5, "unit": "%", "vat": null, "axis": { "tax": "flat-rate-limited-cost-business" }, "retrieved_at": "2026-10-17", "quote": "This means you pay a higher rate of 16.5%.", "source_class": "primary-government", "text_sha256": "03f9dfb4f41ea33f1b5b22a429031e1a44969b529e31d78f2b456b998d05081b" }, { "source": "GOV.UK VAT Flat Rate Scheme: how much you pay", "url": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay", "figure": "11%", "value": 11, "unit": "%", "vat": null, "axis": { "tax": "flat-rate-photography" }, "retrieved_at": "2026-10-17", "quote": "You’re a photographer, so the VAT flat rate for your business is 11%.", "source_class": "primary-government", "text_sha256": "03f9dfb4f41ea33f1b5b22a429031e1a44969b529e31d78f2b456b998d05081b" }, { "source": "HMRC VAT Notice 700/12: how to fill in and submit your VAT Return", "url": "https://www.gov.uk/guidance/how-to-fill-in-and-submit-your-vat-return-vat-notice-70012", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "tax": "vat-standard-rate" }, "retrieved_at": "2026-10-17", "quote": "If the rate of VAT is 20%, the VAT fraction is one-sixth of this value.", "source_class": "primary-government", "text_sha256": "b51cff836e62abe9fc40740595561aceeaefaea0ef978a1a8c0207e88fb91928" } ], "not_published": [ { "source": "GOV.UK VAT Returns overview", "url": "https://www.gov.uk/vat-returns", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK VAT Returns: fill in your return", "url": "https://www.gov.uk/vat-returns/fill-in-your-return", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK VAT Annual Accounting Scheme", "url": "https://www.gov.uk/vat-annual-accounting-scheme", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK VAT Cash Accounting Scheme", "url": "https://www.gov.uk/vat-cash-accounting-scheme", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC VAT domestic reverse charge for building and construction services", "url": "https://www.gov.uk/guidance/vat-domestic-reverse-charge-for-building-and-construction-services", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK sign in to HMRC online services (the VAT account)", "url": "https://www.gov.uk/log-in-register-hmrc-online-services", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/guidance/how-to-fill-in-and-submit-your-vat-return-vat-notice-70012", "label": "HMRC VAT Notice 700/12: how to fill in and submit your VAT Return", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "label": "HMRC VAT guide (VAT Notice 700)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-returns", "label": "GOV.UK VAT Returns overview", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-returns/fill-in-your-return", "label": "GOV.UK VAT Returns: fill in your return", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-annual-accounting-scheme", "label": "GOV.UK VAT Annual Accounting Scheme", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-cash-accounting-scheme", "label": "GOV.UK VAT Cash Accounting Scheme", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/vat-flat-rate-scheme/how-much-you-pay", "label": "GOV.UK VAT Flat Rate Scheme: how much you pay", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/vat-domestic-reverse-charge-for-building-and-construction-services", "label": "HMRC VAT domestic reverse charge for building and construction services", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/log-in-register-hmrc-online-services", "label": "GOV.UK sign in to HMRC online services (the VAT account)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/topic/business-tax/vat", "label": "gov.uk", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 3 of the 9 named sources that could be read published a usable figure; 6 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 7 figures, never sentences; 31 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per VAT return box: what HMRC's notice says goes in it, which schemes change it (flat rate, cash accounting, annual accounting, the construction reverse charge) and the worked example the guide renders; the nine boxes as a single machine-readable table nobody else publishes, with the notice's revision date and what changed", "embed": "

1 to 20 percent

7 published figures, VAT Return Mechanics, across 3 sources, read 17 October 2026

Source: Taxyearvo VAT Return Mechanics
" }