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Tax ReliefUK-wide

VAT Registration Threshold (Small Business VAT Exemption)

HM Revenue & Customs

Description

Businesses with taxable turnover below the VAT registration threshold do not have to register for or charge VAT — a simplicity and, for consumer-facing businesses, potential pricing advantage for small businesses.

Amount

No requirement to register while UK taxable turnover stays below £90,000 in any rolling 12-month period (deregistration threshold: £88,000)

Deadline

Rolling / no fixed deadline

Eligibility summary

  • Available across the whole UK (England, Scotland, Wales, and Northern Ireland).
  • Applicant must be a registered business.
Notes
Threshold increased from £85,000 to £90,000 (registration) and £83,000 to £88,000 (deregistration) from April 2024.
Requirement
Applies automatically — no application needed to stay unregistered below the threshold; must register within 30 days of exceeding it (or of expecting to exceed it in the next 30 days alone). Voluntary registration below the threshold is also possible where it suits the business (e.g. to reclaim input VAT).

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You can also do this yourself for free via the official source

How to apply

No action needed while under the threshold; register online via gov.uk within 30 days of exceeding it.

View official source

Last verified: 1 August 2026. See the footer disclaimer — this is general information, not financial or tax advice.