43:
1712:(also known as missing trader fraud) has increased. Criminal gangs trade goods, such as mobile phones, across EU countries. They do not have to pay VAT, as imports from the EU are not subject to VAT in the UK. The fraud occurs when the criminals sell the goods with VAT in the UK but fail to pass the VAT to HMRC. The goods are often repeatedly shipped around EU countries by criminal gang networks, hence the "carousel" name. According to the HMRC, between £1.1bn and £1.9bn tax revenue was lost in 2004/05 due to carousel fraud. The
411:, initially at a rate of 33.3%. This was doubled in April 1942 to 66.6%, and further increased in April 1943 to a rate of 100%, before reverting in April 1946 to 33.3%. Unlike VAT, Purchase Tax was applied at the point of manufacture and distribution, not at the point of sale. The rates of Purchase Tax for various classes of goods at the start of 1973, when it gave way to VAT, were 13%, 22%, 36% and 55%.{
1705:. Evasion, which is illegal, occurs when registered businesses pay over to HMRC less than they should. This can be done by understating sales or overstating purchases. Evasion also occurs when businesses do not charge VAT on goods and services they provide even though they are legally obliged to. Cash-in-hand jobs by tradespeople may indicate VAT evasion.
1719:
Until 2012, the Low Value
Consignment Relief (LVCR) meant that goods imported from outside the EU through Jersey and costing less than a set amount were not subject to VAT. When the LVCR was introduced in 1983 it was set at about £5 but gradually rose to £18. From 1 November 2011 the LVCR was reduced
459:
the
Conservatives promised not to extend the scope of VAT but in March 1993, Lamont announced that domestic fuel and power, which had previously been zero-rated, would have VAT levied at 8% from April 1994 and the full 17.5% from April 1995. The planned introduction of VAT on domestic fuel and power
1772:
report showed that in 2009/10 the poorest 20% spent 8.7% of their gross income on VAT, whereas the richest 20% spent only 4.0% of their gross income on VAT. Similarly, the poorest 20% spent 9.7% of their disposable income on VAT, whereas the richest 20% spent only 5.2% of their disposable income on
479:
that the lower rate of VAT on domestic fuel and power would be reduced from 8% to 5% with effect from 1 September 1997. In
November 1997, Brown announced that the VAT on installation of energy-saving materials would be reduced from 17.5% to 5% from 1 July 1998. Brown subsequently reduced VAT from
590:
Businesses selling exempt goods, supplies or services, such as banks, may not register for VAT or reclaim VAT that they have incurred on purchases. Businesses that sell a mixture of taxable and exempt goods or services can only recover the proportion of the VAT they incur on their purchases that
574:
exceeds the threshold must register for VAT. The threshold as of 2024 is £90,000, by far the highest VAT registration threshold in the world. Businesses may choose to register even if their turnover is less than that amount. All registered businesses must charge VAT on the full sale price of the
375:
VAT is levied on most goods and services provided by registered businesses in the UK and some goods and services imported from outside the UK. The default VAT rate is the standard rate, 20% since 4 January 2011. Some goods and services are subject to VAT at a reduced rate of 5% (such as domestic
578:
Registered businesses must pay over to HMRC the VAT they have charged on their goods or service (known as output tax) but they may offset this with the VAT they have incurred on goods or services they have purchased that relates to their own onward 'taxable' supplies (known as input tax). VAT
1796:
Benefits of VAT are considered to lie on the state-side. VAT is considered to be a more stable source of income than tax on profits, since the profits are geared, and thus fall at a much faster rate than turnover in economic slowdowns or may drop with an ageing population. VAT, therefore is
591:
relates to their onward taxable supplies. The rules dealing with 'mixed use' (or 'residual') VAT on purchases are complex. However, businesses that sell zero-rated goods or supplies, such as food producers or booksellers, may reclaim all the VAT they have incurred on purchases.
582:
A separate scheme called The Flat Rate Scheme is also run by HMRC. This scheme allows a VAT registered business with a turnover of less than £150,000 (excluding VAT) per annum to pay a fixed percentage of its turnover to HMRC every 3 months. The scheme is designed to reduce
1792:
as consumers pay for goods and services using income that has already been taxed, or that it helps to subsidise automation by not removing worker's wages from the equation. It is also argued that VAT is an inefficient tax owing to the numerous exemptions and concessions.
1700:
The UK government loses billions in revenue each year due to VAT avoidance, evasion and fraud. In 2006 the loss was estimated to be between £13bn and £18bn, equivalent to £1 for every £6 of VAT due. The bulk of the lost revenue, about £1 in every £8 of VAT due, is due to
495:
announced in
November 2008 that the standard rate of VAT would be reduced from 17.5% to 15% with effect from 1 December 2008. However, in December 2009, Darling announced that the standard rate of VAT would return to 17.5% with effect from 1 January 2010.
557:
services, meaning that it is the responsibility of the customer, rather than the supplier, to account to HMRC for VAT on the supply of construction services. The reverse charge will not apply where the customer is the end user of the building. The
439:
reduced the standard rate of VAT from 10% to 8% but introduced a new higher rate of 12.5% for petrol and some luxury goods. In
November 1974, Healey doubled the higher rate of VAT to 25%. Healey reduced the higher rate to 12.5% in April 1976.
503:
there were reports that the
Conservatives would raise VAT if they gained power. The party denied plans for such an increase, but refused to rule one out for the 2010 budget. Following the election in May 2010, the Conservatives formed a
484:(from 1 January 2001); children's car seats (from 1 April 2001); conversion and renovation of certain residential properties (from 12 May 2001); contraceptives (from 1 July 2006); and smoking cessation products (from 1 July 2007).
1756:. The tax avoided each year due to LVCR was estimated to be £85m in 2005, £110m in 2008, £130m in 2010 and £140m in 2011. From 1 April 2012 the relief was withdrawn in respect of goods imported to the UK from the Channel Islands.
527:
Labour claimed that the
Conservatives would raise VAT to 22.5% if they were re-elected and Osborne reputedly refused to deny the claim. On 25 March 2015 Cameron pledged in the House of Commons that VAT would not be increased.
976:* Most goods and services not listed above * Restaurant meals * Clothing (except children's) * Electronics * Furniture * Hairdressing services * Hotel accommodation * Pay TV subscriptions * Mobile phone contracts
579:
incurred by businesses that does not relate to their onward making of taxable supplies (whether exempt or from 'non-business' activities) may not be offset from the amount of VAT that is payable to HMRC.
575:
goods or services that they provide unless exempted or outside the VAT system. The default VAT rate is the standard rate, currently 20%. Some goods and services are charged lower rates (reduced or zero).
1788:
The zero rating of food, and the permission for businesses to reclaim input VAT, have been said to mean that the government in effect subsidises the food industry. Critics also argue that VAT is
383:
because the tax is paid to the government by the seller (the business) rather than the person who ultimately bears the economic burden of the tax (the consumer). Opponents of VAT claim it is a
1797:
considered to stabilise treasuries in countries with weak economies. At the same time, as a consumption tax, VAT is considered to be more growth-friendly than income- or profit-taxation.
2503:
954:* Most food (excluding restaurant meals) * Children's clothes and shoes * Books and newspapers * Public transport fares * Domestic fuel and power * Certain medical equipment
2462:
1768:
and is paid by all consumers whether they are rich or poor, young or old. The poorest also spend a higher proportion of their disposable income on VAT than richest. The
599:
There are currently three rates of VAT: standard (20%), reduced (5%) and zero (0%). In addition some goods and services are exempt from VAT or outside the VAT system.
447:
increased the standard rate of VAT from 8% to 15% and abolished the higher rate in June 1979. The rate remained unchanged until 1991, when
Conservative Chancellor
2231:
2923:
42:
3167:
1695:
387:
because the poorest people spend a higher proportion of their disposable income on VAT than the richest people. Those in favour of VAT claim it is
120:
115:
460:
went ahead in April 1994, but the increase from 8% to 17.5% in April 1995 was scuppered in
December 1994, after the government lost the vote in
1713:
448:
150:
1084:*During this period an alternate VAT rate of 25% and then 12.5% was introduced for petrol and some luxury goods. This was abolished in 1979.
339:
1826:
524:
500:
468:
456:
2441:
2517:
1831:
1816:
313:
293:
226:
1753:
145:
3014:
471:
manifesto, the Labour Party pledged to reduce VAT on domestic fuel and power to 5%. After gaining power, the new Labour
Chancellor
1855:
965:* Energy-saving materials for homes * Home insulation installation * Car seats for children * Residential caravans with no engine
543:
461:
130:
125:
1821:
2836:
3062:
1836:
1811:
1769:
532:
110:
83:
33:
536:
403:, which was levied at different rates depending on an assessment of goods' luxuriousness. Purchase Tax was applied to the
1995:
505:
2968:
2483:
2252:
559:
422:
415:
376:
fuel) or 0% (such as most food and children's clothing). Others are exempt from VAT or outside the system altogether.
100:
3090:
2150:
2127:
2082:
2944:
2563:
2293:
546:
the government announced that it would move women's sanitary products into the zero-rated group, as pledged in the
476:
308:
2059:
2789:
332:
298:
262:
2314:
2170:
1806:
451:
increased it from 15% to 17.5%. The additional revenue was used to pay for a reduction in the hugely unpopular
369:
553:
From 1 March 2021, a domestic VAT reverse charge must be used for most supplies of building, construction and
562:
states that invoices for services subject to the reverse charge must include the reference "reverse charge".
651:
Food & drinks supplied for consumption on the premises (at restaurants, cafes etc) (reduced rate during
419:
303:
257:
2545:
2339:
2721:
2420:
1892:
520:
announced that the standard rate of VAT would increase from 17.5% to 20% with effect from 4 January 2011.
509:
365:
272:
135:
62:
2210:
2029:
2755:
231:
160:
2856:
1952:
2693:
1691:
488:
325:
267:
2628:
662:
of 5% from 15 July 2020 to 30 September 2021 and then of 12.5% from 1 October 2021 to 30 March 2022)
655:
of 5% from 15 July 2020 to 30 September 2021 and then of 12.5% from 1 October 2021 to 30 March 2022)
2467:
2236:
2064:
587:
for small business and allow new companies to keep some of the VAT they charge to their customers.
221:
200:
180:
140:
88:
2769:
2717:
658:
Hot take-away food & drinks (inc. burgers, hot dogs, toasted sandwiches) (reduced rate during
2576:
2102:
361:
190:
155:
95:
2190:
17:
1777:
as consumers who spend more pay more VAT. However, according to the definition, VAT is neither
754:
659:
652:
432:
252:
236:
866:
Cultural events operated by public bodies (museums, art exhibitions, zoos & performances)
2993:
2603:
881:
Health services (doctors, dentists, opticians, pharmacists & other health professionals)
547:
492:
452:
216:
550:, from 1 January 2021, the first date possible after EU VAT law ceased to apply to the UK.
3124:
3094:
2928:
2774:
2335:
2034:
1789:
1778:
1774:
1725:
1092:
VAT revenue since 1978/79, in cash terms and as a percentage of total government revenue:
712:
Electricity, gas, heating oil & solid fuel (domestic/residential/charity non-business)
404:
388:
165:
2649:
3075:
1728:, which are not part of the EU. Major retailers involved in this tax avoidance included
1863:
1782:
1765:
1709:
517:
425:
418:
and as a consequence Purchase Tax was replaced by Value Added Tax on 1 April 1973. The
384:
872:
Financial services (money transactions, loans/credits, savings/deposits, shares/bonds)
3161:
1721:
513:
444:
3109:: Tax levied at a rate that increases as the quantity subject to taxation increases.
1888:
3019:
2973:
2949:
2861:
2841:
2522:
2488:
2446:
2425:
2344:
2319:
2298:
2257:
2195:
2107:
1957:
472:
436:
408:
400:
380:
353:
352:
In the United Kingdom, the value added tax (VAT) was introduced in 1973, replacing
195:
185:
3106:
3059:
Effects of taxes and benefits on household income Statistical Bulletin - 2009/2010
2902:
2272:
2589:
1702:
758:
288:
57:
3034:
1975:
788:
Energy saving materials (permanently installed in residential/charity premises)
3087:
1729:
554:
481:
357:
175:
2671:
3152:
2232:"Pre-Budget report: VAT cut to 15pc but alcohol and tobacco taxes increased"
1749:
1737:
2421:"Budget 2010: VAT to rise to 20% as Osborne seeks to balance books by 2015"
570:
All businesses that provide "taxable" goods and services and whose taxable
2969:"Tesco resurrects online VAT dodge despite Jersey's action to halt 'sham'"
602:
The following are the rates applicable to some common goods and services:
3039:
2998:
2907:
2884:
2820:
2815:
2404:
2384:
2379:
2364:
2359:
2277:
2215:
2175:
2155:
2132:
2087:
1980:
1785:, since the rate neither increases or decreases with the taxable amount.
1741:
584:
2463:"David Cameron rules out VAT increase in move that trips up Ed Miliband"
842:
Transport in a vehicle, boat or aircraft (not fewer than ten passengers)
791:
Equipment for disabled people (including the blind or partially sighted)
399:
Between October 1940 and March 1973 the UK had a consumption tax called
571:
2879:
2399:
1720:
from £18 to £15. The LVCR allowed online retailers of DVDs and CDs to
919:
Tolls for bridges, tunnels and roads (operated by public authorities)
170:
857:
Antiques, works of art or similar, when sold to public institutions
3078:(4b): increasing in rate as the base increases (a progressive tax)
1906:
1745:
916:
Statutory fees & services (MOT testing, congestion charge etc)
2340:"George Osborne will have to raise rate of VAT, insists Ed Balls"
2945:"Three Britons charged over €3m carbon-trading 'carousel fraud'"
1856:"value added tax | Definition of value added tax by Lexico"
1733:
2060:"General Election 2010: a brief history of the Value Added Tax"
356:, and is the third-largest source of government revenue, after
3015:"Boom in sales of tax-free CDs casts doubt on Treasury claims"
2736:
443:
Under Margaret Thatcher's leadership, Conservative Chancellor
3125:"MEMO/11/874: Questions and Answers: Value Added Tax (VAT)"
695:
Tolls for bridges, tunnels & roads (privately operated)
2924:"'Carousel' frauds plague European carbon trading markets"
539:(PPE), which was in effect from 1 May to 31 October 2020.
3097:(6). Increasing in rate as the taxable amount increases.
863:
Commercial land & buildings (selling/leasing/letting)
648:
Electricity, gas, heating oil & solid fuel (business)
2442:"George Osborne refuses five times to rule out VAT rise"
2294:"VAT to return to 17.5%, but no higher, says chancellor"
428:
set a single VAT rate (10%) on most goods and services.
2579:, published 24 September 2020, accessed 31 October 2020
3057:
Andrew Barnard, Steve Howell and Robert Smith (2011).
3035:"Treasury to close loophole that allows VAT-free DVDs"
2518:"Tampon tax: government axes VAT on sanitary products"
2400:"Budget: Osborne's 'tough' package puts VAT up to 20%"
2315:"Tories secretly plotting to raise VAT to 20 per cent"
913:
Goods & services supplied by unregistered supplier
1976:"Poorest spend higher proportion on VAT than richest"
674:
Postal services (Royal Mail/other licensed operators)
773:
Clothes & footwear (for children under 14 only)
2790:"IFS revenue composition spreadsheet | IFS Taxlab"
2564:Domestic reverse charge procedure (VAT Notice 735)
636:Clothes & footwear (not for children under 14)
2566:, updated 12 March 2020, accessed 31 October 2020
2504:VAT zero rating for personal protective equipment
2419:Larry Elliott; Hélène Mulholland (22 June 2010).
2171:"Labour's 1997 pledges: Economics and employment"
776:Construction & sale of new domestic buildings
535:the UK government introduced zero VAT rating for
2546:"Women's sanitary products (VAT Notice 701/18)"
2506:, updated 3 July 2020, accessed 31 October 2020
2440:Mason, Rowena; Watt, Nicholas (24 March 2015).
2380:"Ministers on defensive as tax row intensifies"
3119:
3117:
3115:
2994:"VAT relief for parcels entering UK 'reduced'"
2718:"Rates of VAT on different goods and services"
1996:"RATES OF PURCHASE TAX (Hansard, 20 May 1971)"
821:Public transport fares (bus, train & tube)
668:Fruit juice & other cold drinks (not milk)
2694:"2016 AGN VAT Brochure - European Comparison"
2273:"Shops given time over VAT price tag changes"
812:Nuts & pulses (raw for human consumption)
770:Chilled/frozen ready meals, convenience foods
333:
8:
2988:
2986:
2984:
2897:
2895:
2874:
2872:
171:Various alcohol- and gambling-related duties
1970:
1968:
818:Protective boots & helmets (industrial)
741:Books, maps & charts (including ebooks)
2880:"Carousel fraud checks 'shut' Sussex firm"
896:Sports activities & physical education
878:Gambling (betting, gaming, bingo, lottery)
642:Delivery charges (postage & packaging)
391:as consumers who spend more pay more VAT.
340:
326:
28:
2962:
2960:
1696:VAT-free imports from the Channel Islands
1946:
1944:
1094:
989:
933:
910:Goods & services sold outside the EU
764:Canned & frozen food (not ice cream)
2857:"Don't pay cash in hand – pay your VAT"
2516:Topping, Alexandra (31 December 2020).
2145:
2143:
2122:
2120:
2118:
1942:
1940:
1938:
1936:
1934:
1932:
1930:
1928:
1926:
1924:
1883:
1881:
1879:
1877:
1875:
1873:
1847:
280:
244:
208:
70:
49:
31:
3131:. European Commission. 6 December 2011
3052:
3050:
2077:
2075:
1714:European Union Emission Trading Scheme
512:. In the 2010 budget, described by PM
364:. It is administered and collected by
2835:Murphy, Richard (10 September 2010).
2609:. HM Revenue & Customs. July 2013
2253:"Retailers welcome cut in VAT to 15%"
2023:
2021:
2019:
2017:
2015:
2013:
2011:
2009:
1773:VAT. Supporters of VAT claim VAT is
750:Building services for disabled people
516:as an "emergency budget", Chancellor
7:
2484:"Cameron pledges no increase in VAT"
2053:
2051:
2049:
2047:
2045:
1827:Goods and Services Tax (New Zealand)
1724:VAT by importing the goods from the
1716:has been plagued by carousel fraud.
833:Sewerage (domestic & industrial)
809:Newspapers, magazines & journals
744:Bread, rolls, baps & pitta bread
414:On 1 January 1973 the UK joined the
2814:Fraser, Douglas (31 October 2009).
2461:Dominiczak, Peter (25 March 2015).
2360:"Tories deny plan for 20% VAT rate"
782:Donated goods sold at charity shops
747:Brochures, leaflets & pamphlets
627:CDs, DVDs, video games, & tapes
3013:Bowers, Simon (19 February 2010).
2943:Inman, Phillip (11 January 2010).
2922:Mason, Rowena (30 December 2009).
2837:"Are you cheating the taxman too?"
2816:"Britain 'losing billions in VAT'"
2577:VAT reverse charge technical guide
2482:Stewart, Heather (25 March 2015).
2230:Wallop, Harry (24 November 2008).
1860:Lexico Dictionaries | English
1832:Goods and Services Tax (Singapore)
1817:Goods and Services Tax (Australia)
1764:Opponents of VAT claim that it is
800:Live animals for human consumption
618:Bottled water (inc. mineral water)
314:Business rates in Northern Ireland
294:Domestic rates in Northern Ireland
227:Land and Buildings Transaction Tax
25:
2903:"New clampdown on carousel fraud"
2735:Calculator, Vat (28 March 2024).
2251:Finch, Julia (24 November 2008).
1951:Victor, Adam (31 December 2010).
943:Products and Services (Examples)
615:Biscuits (chocolate covered only)
146:Annual Tax on Enveloped Dwellings
3168:Value-added tax (United Kingdom)
2292:Finch, Julia (9 December 2009).
836:Shipbuilding (15 tonnes or over)
738:Biscuits (not chocolate covered)
735:Bicycle & motorcycle helmets
560:Value Added Tax Regulations 1995
41:
18:Value-added tax (United Kingdom)
3107:Britannica Concise Encyclopedia
2967:Bowers, Simon (13 April 2010).
2313:Beattie, Jason (29 July 2009).
2058:Wallop, Harry (13 April 2010).
1822:Goods and Services Tax (Canada)
987:Standard VAT rates since 1973:
3063:Office for National Statistics
2211:"Cheaper Fuel Bills Announced"
2028:Victor, Peter (30 July 1995).
1837:Sales tax in the United States
1812:Goods and Services Tax (India)
1770:Office for National Statistics
922:Voluntary donations to charity
869:Education, vocational training
671:Nuts (shelled, roasted/salted)
34:Taxation in the United Kingdom
1:
2754:Neal, Peter (10 March 2011).
1953:"VAT: a brief history of tax"
1907:"The UK's VAT Rate Explained"
718:Mobility aids for the elderly
537:personal protective equipment
455:(the "poll tax"). During the
3153:HM Revenue and Customs - VAT
2794:Institute for Fiscal Studies
2770:"Bygone budgets: April 1976"
2672:"Current VAT Rate In The UK"
2103:"Bygone budgets: April 1976"
1686:Avoidance, evasion and fraud
887:Medical treatment & care
830:Sanitary protection products
482:sanitary protection products
2191:"Bygone budgets: June 1997"
860:Burial or cremation (human)
416:European Economic Community
101:Health and Social Care Levy
3184:
2652:. HM Revenue & Customs
2650:"Flat Rate Scheme for VAT"
1689:
1128:
1117:
1106:
794:Fish (including live fish)
721:Smoking cessation products
309:Business rates in Scotland
1136:
1133:
1130:
1125:
1122:
1119:
1114:
1111:
1108:
1103:
1100:
1097:
930:UK VAT Rates and Examples
683:Road fuel (petrol/diesel)
624:Carbonated (fizzy) drinks
299:Business rates in England
263:Welsh Rates of Income Tax
50:UK Government Departments
2604:"VAT Output Tax Toolkit"
2030:"A brief history of VAT"
1807:Value Added Tax Act 1994
890:Membership subscriptions
370:Value Added Tax Act 1994
368:, primarily through the
3093:9 February 2009 at the
2756:"Historic UK VAT Rates"
839:Tea, coffee & cocoa
732:Aircraft (sale/charter)
621:Calendars & diaries
304:Business rates in Wales
258:Welsh Revenue Authority
2722:HM Revenue and Customs
2629:"Flat Rate VAT Scheme"
1893:HM Revenue and Customs
875:Funeral plan insurance
797:Fruit & vegetables
680:Prams & pushchairs
366:HM Revenue and Customs
273:Landfill Disposals Tax
136:Stamp Duty Reserve Tax
63:HM Revenue and Customs
2151:"Budgets 1993 - 1995"
2128:"Budgets 1979 - 1992"
2083:"Budgets 1945 - 1979"
1889:"Introduction to VAT"
815:Prescription medicine
525:2015 general election
501:2010 general election
499:In the run up to the
469:1997 general election
457:1992 general election
232:Scottish Landfill Tax
161:Petroleum Revenue Tax
151:Insurance Premium Tax
1866:on 6 September 2019.
1692:Missing trader fraud
806:Milk, butter, cheese
709:Children's car seats
639:Confectionery/sweets
533:coronavirus pandemic
506:coalition government
491:, Labour Chancellor
489:late-2000s recession
407:, introduced during
268:Land Transaction Tax
2865:. 16 November 2010.
2468:The Daily Telegraph
2237:The Daily Telegraph
2065:The Daily Telegraph
686:Salt (non-culinary)
531:In response to the
487:In response to the
222:Scottish income tax
209:Scottish Government
201:Vehicle Excise Duty
181:Climate Change Levy
141:Stamp Duty Land Tax
3043:. 9 November 2011.
3002:. 1 November 2011.
2281:. 9 December 2009.
1984:. 31 October 2011.
899:Television licence
803:Meat & poultry
698:Water (industrial)
362:National Insurance
191:Machine Games Duty
156:Air Passenger Duty
105:proposal abolished
96:National Insurance
3088:American Heritage
2552:. 4 January 2021.
2000:api.parliament.uk
1681:
1680:
1082:
1081:
980:
979:
845:Water (household)
827:Sandwiches (cold)
755:Chocolate teacake
753:Cakes (including
660:COVID-19 pandemic
653:COVID-19 pandemic
544:March 2020 budget
510:Liberal Democrats
350:
349:
253:Taxation in Wales
237:Air Departure Tax
116:Capital gains tax
16:(Redirected from
3175:
3141:
3140:
3138:
3136:
3121:
3110:
3104:
3098:
3085:
3079:
3073:
3067:
3066:
3054:
3045:
3044:
3031:
3025:
3024:
3010:
3004:
3003:
2990:
2979:
2978:
2964:
2955:
2954:
2940:
2934:
2933:
2919:
2913:
2912:
2899:
2890:
2889:
2876:
2867:
2866:
2853:
2847:
2846:
2832:
2826:
2825:
2811:
2805:
2804:
2802:
2800:
2786:
2780:
2779:
2766:
2760:
2759:
2751:
2745:
2744:
2737:"VAT calculator"
2732:
2726:
2725:
2714:
2708:
2707:
2705:
2703:
2698:
2690:
2684:
2683:
2681:
2679:
2668:
2662:
2661:
2659:
2657:
2646:
2640:
2639:
2637:
2635:
2625:
2619:
2618:
2616:
2614:
2608:
2600:
2594:
2593:
2586:
2580:
2573:
2567:
2560:
2554:
2553:
2542:
2536:
2535:
2533:
2531:
2513:
2507:
2500:
2494:
2493:
2479:
2473:
2472:
2458:
2452:
2451:
2437:
2431:
2430:
2416:
2410:
2409:
2396:
2390:
2389:
2376:
2370:
2369:
2368:. 9 August 2009.
2356:
2350:
2349:
2338:(4 April 2010).
2331:
2325:
2324:
2310:
2304:
2303:
2289:
2283:
2282:
2269:
2263:
2262:
2248:
2242:
2241:
2227:
2221:
2220:
2207:
2201:
2200:
2199:. 17 March 2000.
2187:
2181:
2180:
2167:
2161:
2160:
2147:
2138:
2137:
2124:
2113:
2112:
2099:
2093:
2092:
2079:
2070:
2069:
2055:
2040:
2039:
2025:
2004:
2003:
1992:
1986:
1985:
1972:
1963:
1962:
1948:
1919:
1918:
1916:
1914:
1903:
1897:
1896:
1885:
1868:
1867:
1862:. Archived from
1852:
1708:In recent years
1095:
1051:31 December 2009
1040:30 November 2008
990:
983:Historical rates
934:
645:Electrical goods
612:Alcoholic drinks
493:Alistair Darling
453:community charge
342:
335:
328:
281:Local Government
245:Welsh Government
217:Revenue Scotland
45:
36:
29:
21:
3183:
3182:
3178:
3177:
3176:
3174:
3173:
3172:
3158:
3157:
3149:
3144:
3134:
3132:
3123:
3122:
3113:
3105:
3101:
3095:Wayback Machine
3086:
3082:
3074:
3070:
3056:
3055:
3048:
3033:
3032:
3028:
3012:
3011:
3007:
2992:
2991:
2982:
2966:
2965:
2958:
2942:
2941:
2937:
2929:Daily Telegraph
2921:
2920:
2916:
2911:. 21 July 2006.
2901:
2900:
2893:
2888:. 10 June 2010.
2878:
2877:
2870:
2855:
2854:
2850:
2834:
2833:
2829:
2813:
2812:
2808:
2798:
2796:
2788:
2787:
2783:
2778:. 3 March 1999.
2775:TheGuardian.com
2768:
2767:
2763:
2753:
2752:
2748:
2734:
2733:
2729:
2724:. 11 July 2022.
2716:
2715:
2711:
2701:
2699:
2696:
2692:
2691:
2687:
2677:
2675:
2674:. 25 April 2023
2670:
2669:
2665:
2655:
2653:
2648:
2647:
2643:
2633:
2631:
2627:
2626:
2622:
2612:
2610:
2606:
2602:
2601:
2597:
2588:
2587:
2583:
2574:
2570:
2561:
2557:
2544:
2543:
2539:
2529:
2527:
2515:
2514:
2510:
2501:
2497:
2481:
2480:
2476:
2460:
2459:
2455:
2439:
2438:
2434:
2418:
2417:
2413:
2408:. 22 June 2010.
2398:
2397:
2393:
2388:. 1 April 2010.
2378:
2377:
2373:
2358:
2357:
2353:
2336:Anushka Asthana
2333:
2332:
2328:
2312:
2311:
2307:
2291:
2290:
2286:
2271:
2270:
2266:
2250:
2249:
2245:
2229:
2228:
2224:
2209:
2208:
2204:
2189:
2188:
2184:
2169:
2168:
2164:
2149:
2148:
2141:
2126:
2125:
2116:
2111:. 3 March 1999.
2101:
2100:
2096:
2081:
2080:
2073:
2057:
2056:
2043:
2035:The Independent
2027:
2026:
2007:
1994:
1993:
1989:
1974:
1973:
1966:
1950:
1949:
1922:
1912:
1910:
1905:
1904:
1900:
1887:
1886:
1871:
1854:
1853:
1849:
1845:
1803:
1790:double taxation
1762:
1726:Channel Islands
1698:
1688:
1090:
1048:1 December 2008
985:
932:
926:
902:
848:
824:Salt (culinary)
701:
597:
568:
480:17.5% to 5% on
405:wholesale price
397:
346:
166:Aggregates Levy
126:Inheritance tax
111:Corporation tax
32:
23:
22:
15:
12:
11:
5:
3181:
3179:
3171:
3170:
3160:
3159:
3156:
3155:
3148:
3147:External links
3145:
3143:
3142:
3111:
3099:
3080:
3068:
3046:
3026:
3005:
2980:
2956:
2935:
2914:
2891:
2868:
2848:
2827:
2806:
2781:
2761:
2746:
2741:Vat Calculator
2727:
2709:
2685:
2663:
2641:
2620:
2595:
2581:
2568:
2555:
2537:
2508:
2495:
2474:
2453:
2432:
2411:
2391:
2371:
2351:
2326:
2305:
2284:
2264:
2243:
2222:
2202:
2182:
2162:
2139:
2114:
2094:
2071:
2041:
2005:
1987:
1964:
1920:
1898:
1869:
1846:
1844:
1841:
1840:
1839:
1834:
1829:
1824:
1819:
1814:
1809:
1802:
1799:
1761:
1758:
1710:carousel fraud
1687:
1684:
1679:
1678:
1676:
1674:
1672:
1669:
1666:
1663:
1660:
1657:
1654:
1651:
1648:
1644:
1643:
1641:
1639:
1637:
1634:
1631:
1628:
1625:
1622:
1619:
1616:
1613:
1609:
1608:
1606:
1604:
1602:
1599:
1596:
1593:
1590:
1587:
1584:
1581:
1578:
1574:
1573:
1571:
1569:
1567:
1564:
1561:
1558:
1555:
1552:
1549:
1546:
1543:
1539:
1538:
1536:
1534:
1532:
1529:
1526:
1523:
1520:
1517:
1514:
1511:
1508:
1504:
1503:
1501:
1499:
1497:
1494:
1491:
1488:
1485:
1482:
1479:
1476:
1473:
1469:
1468:
1466:
1464:
1462:
1459:
1456:
1453:
1450:
1447:
1444:
1441:
1438:
1434:
1433:
1431:
1429:
1427:
1424:
1421:
1418:
1415:
1412:
1409:
1406:
1403:
1399:
1398:
1396:
1394:
1392:
1389:
1386:
1383:
1380:
1377:
1374:
1371:
1368:
1364:
1363:
1361:
1359:
1357:
1354:
1351:
1348:
1345:
1342:
1339:
1336:
1333:
1329:
1328:
1325:
1322:
1319:
1316:
1313:
1310:
1307:
1304:
1301:
1298:
1295:
1291:
1290:
1287:
1284:
1281:
1278:
1275:
1272:
1269:
1266:
1263:
1260:
1257:
1253:
1252:
1249:
1246:
1243:
1240:
1237:
1234:
1231:
1228:
1225:
1222:
1219:
1215:
1214:
1211:
1208:
1205:
1202:
1199:
1196:
1193:
1190:
1187:
1184:
1181:
1177:
1176:
1173:
1170:
1167:
1164:
1161:
1158:
1155:
1152:
1149:
1146:
1143:
1139:
1138:
1135:
1132:
1129:
1127:
1124:
1121:
1118:
1116:
1113:
1110:
1107:
1105:
1102:
1099:
1089:
1086:
1080:
1079:
1076:
1071:
1070:4 January 2011
1067:
1066:
1063:
1062:3 January 2011
1060:
1059:1 January 2010
1056:
1055:
1052:
1049:
1045:
1044:
1041:
1038:
1034:
1033:
1030:
1027:
1023:
1022:
1019:
1016:
1012:
1011:
1008:
1005:
1001:
1000:
999:Standard rate
997:
994:
984:
981:
978:
977:
974:
973:Standard-rate
971:
967:
966:
963:
960:
956:
955:
952:
949:
945:
944:
941:
938:
931:
928:
924:
923:
920:
917:
914:
911:
901:
900:
897:
894:
893:Postage stamps
891:
888:
885:
882:
879:
876:
873:
870:
867:
864:
861:
858:
854:
847:
846:
843:
840:
837:
834:
831:
828:
825:
822:
819:
816:
813:
810:
807:
804:
801:
798:
795:
792:
789:
786:
783:
780:
777:
774:
771:
768:
765:
762:
751:
748:
745:
742:
739:
736:
733:
729:
723:
722:
719:
716:
715:Maternity pads
713:
710:
700:
699:
696:
693:
690:
687:
684:
681:
678:
675:
672:
669:
666:
663:
656:
649:
646:
643:
640:
637:
634:
631:
628:
625:
622:
619:
616:
613:
609:
606:Standard rated
596:
593:
567:
564:
518:George Osborne
431:In July 1974,
396:
393:
385:regressive tax
348:
347:
345:
344:
337:
330:
322:
319:
318:
317:
316:
311:
306:
301:
296:
291:
283:
282:
278:
277:
276:
275:
270:
265:
260:
255:
247:
246:
242:
241:
240:
239:
234:
229:
224:
219:
211:
210:
206:
205:
204:
203:
198:
193:
188:
183:
178:
173:
168:
163:
158:
153:
148:
143:
138:
133:
128:
123:
121:Motoring taxes
118:
113:
108:
98:
93:
92:
91:
81:
73:
72:
68:
67:
66:
65:
60:
52:
51:
47:
46:
38:
37:
24:
14:
13:
10:
9:
6:
4:
3:
2:
3180:
3169:
3166:
3165:
3163:
3154:
3151:
3150:
3146:
3130:
3126:
3120:
3118:
3116:
3112:
3108:
3103:
3100:
3096:
3092:
3089:
3084:
3081:
3077:
3072:
3069:
3065:. p. 14.
3064:
3060:
3053:
3051:
3047:
3042:
3041:
3036:
3030:
3027:
3022:
3021:
3016:
3009:
3006:
3001:
3000:
2995:
2989:
2987:
2985:
2981:
2976:
2975:
2970:
2963:
2961:
2957:
2952:
2951:
2946:
2939:
2936:
2931:
2930:
2925:
2918:
2915:
2910:
2909:
2904:
2898:
2896:
2892:
2887:
2886:
2881:
2875:
2873:
2869:
2864:
2863:
2858:
2852:
2849:
2844:
2843:
2838:
2831:
2828:
2823:
2822:
2817:
2810:
2807:
2795:
2791:
2785:
2782:
2777:
2776:
2771:
2765:
2762:
2757:
2750:
2747:
2742:
2738:
2731:
2728:
2723:
2719:
2713:
2710:
2695:
2689:
2686:
2673:
2667:
2664:
2651:
2645:
2642:
2630:
2624:
2621:
2605:
2599:
2596:
2591:
2585:
2582:
2578:
2572:
2569:
2565:
2559:
2556:
2551:
2547:
2541:
2538:
2526:. London, U.K
2525:
2524:
2519:
2512:
2509:
2505:
2499:
2496:
2491:
2490:
2485:
2478:
2475:
2470:
2469:
2464:
2457:
2454:
2449:
2448:
2443:
2436:
2433:
2428:
2427:
2422:
2415:
2412:
2407:
2406:
2401:
2395:
2392:
2387:
2386:
2381:
2375:
2372:
2367:
2366:
2361:
2355:
2352:
2347:
2346:
2341:
2337:
2330:
2327:
2322:
2321:
2316:
2309:
2306:
2301:
2300:
2295:
2288:
2285:
2280:
2279:
2274:
2268:
2265:
2260:
2259:
2254:
2247:
2244:
2239:
2238:
2233:
2226:
2223:
2218:
2217:
2212:
2206:
2203:
2198:
2197:
2192:
2186:
2183:
2179:. 6 May 2002.
2178:
2177:
2172:
2166:
2163:
2158:
2157:
2152:
2146:
2144:
2140:
2135:
2134:
2129:
2123:
2121:
2119:
2115:
2110:
2109:
2104:
2098:
2095:
2090:
2089:
2084:
2078:
2076:
2072:
2067:
2066:
2061:
2054:
2052:
2050:
2048:
2046:
2042:
2037:
2036:
2031:
2024:
2022:
2020:
2018:
2016:
2014:
2012:
2010:
2006:
2001:
1997:
1991:
1988:
1983:
1982:
1977:
1971:
1969:
1965:
1960:
1959:
1954:
1947:
1945:
1943:
1941:
1939:
1937:
1935:
1933:
1931:
1929:
1927:
1925:
1921:
1908:
1902:
1899:
1894:
1890:
1884:
1882:
1880:
1878:
1876:
1874:
1870:
1865:
1861:
1857:
1851:
1848:
1842:
1838:
1835:
1833:
1830:
1828:
1825:
1823:
1820:
1818:
1815:
1813:
1810:
1808:
1805:
1804:
1800:
1798:
1794:
1791:
1786:
1784:
1780:
1776:
1771:
1767:
1759:
1757:
1755:
1751:
1747:
1743:
1739:
1735:
1731:
1727:
1723:
1717:
1715:
1711:
1706:
1704:
1697:
1693:
1685:
1683:
1677:
1675:
1673:
1670:
1667:
1664:
1661:
1658:
1655:
1652:
1649:
1646:
1645:
1642:
1640:
1638:
1635:
1632:
1629:
1626:
1623:
1620:
1617:
1614:
1611:
1610:
1607:
1605:
1603:
1600:
1597:
1594:
1591:
1588:
1585:
1582:
1579:
1576:
1575:
1572:
1570:
1568:
1565:
1562:
1559:
1556:
1553:
1550:
1547:
1544:
1541:
1540:
1537:
1535:
1533:
1530:
1527:
1524:
1521:
1518:
1515:
1512:
1509:
1506:
1505:
1502:
1500:
1498:
1495:
1492:
1489:
1486:
1483:
1480:
1477:
1474:
1471:
1470:
1467:
1465:
1463:
1460:
1457:
1454:
1451:
1448:
1445:
1442:
1439:
1436:
1435:
1432:
1430:
1428:
1425:
1422:
1419:
1416:
1413:
1410:
1407:
1404:
1401:
1400:
1397:
1395:
1393:
1390:
1387:
1384:
1381:
1378:
1375:
1372:
1369:
1366:
1365:
1362:
1360:
1358:
1355:
1352:
1349:
1346:
1343:
1340:
1337:
1334:
1331:
1330:
1326:
1323:
1320:
1317:
1314:
1311:
1308:
1305:
1302:
1299:
1296:
1293:
1292:
1288:
1285:
1282:
1279:
1276:
1273:
1270:
1267:
1264:
1261:
1258:
1255:
1254:
1250:
1247:
1244:
1241:
1238:
1235:
1232:
1229:
1226:
1223:
1220:
1217:
1216:
1212:
1209:
1206:
1203:
1200:
1197:
1194:
1191:
1188:
1185:
1182:
1179:
1178:
1174:
1171:
1168:
1165:
1162:
1159:
1156:
1153:
1150:
1147:
1144:
1141:
1140:
1096:
1093:
1087:
1085:
1077:
1075:
1072:
1069:
1068:
1064:
1061:
1058:
1057:
1053:
1050:
1047:
1046:
1042:
1039:
1037:19 March 1991
1036:
1035:
1031:
1029:18 March 1991
1028:
1025:
1024:
1020:
1018:17 June 1979
1017:
1014:
1013:
1009:
1006:
1004:1 April 1973
1003:
1002:
998:
995:
992:
991:
988:
982:
975:
972:
969:
968:
964:
962:Reduced-rate
961:
958:
957:
953:
950:
947:
946:
942:
939:
936:
935:
929:
927:
921:
918:
915:
912:
909:
908:
907:
906:
898:
895:
892:
889:
886:
883:
880:
877:
874:
871:
868:
865:
862:
859:
856:
855:
853:
852:
844:
841:
838:
835:
832:
829:
826:
823:
820:
817:
814:
811:
808:
805:
802:
799:
796:
793:
790:
787:
784:
781:
778:
775:
772:
769:
766:
763:
760:
756:
752:
749:
746:
743:
740:
737:
734:
731:
730:
728:
727:
720:
717:
714:
711:
708:
707:
706:
705:
704:Reduced rated
697:
694:
691:
688:
685:
682:
679:
677:Potato crisps
676:
673:
670:
667:
664:
661:
657:
654:
650:
647:
644:
641:
638:
635:
632:
629:
626:
623:
620:
617:
614:
611:
610:
608:
607:
603:
600:
594:
592:
588:
586:
580:
576:
573:
565:
563:
561:
556:
551:
549:
545:
540:
538:
534:
529:
526:
521:
519:
515:
514:David Cameron
511:
507:
502:
497:
494:
490:
485:
483:
478:
475:announced in
474:
470:
465:
463:
458:
454:
450:
449:Norman Lamont
446:
445:Geoffrey Howe
441:
438:
434:
429:
427:
424:
421:
417:
412:
410:
406:
402:
394:
392:
390:
386:
382:
377:
373:
371:
367:
363:
359:
355:
343:
338:
336:
331:
329:
324:
323:
321:
320:
315:
312:
310:
307:
305:
302:
300:
297:
295:
292:
290:
287:
286:
285:
284:
279:
274:
271:
269:
266:
264:
261:
259:
256:
254:
251:
250:
249:
248:
243:
238:
235:
233:
230:
228:
225:
223:
220:
218:
215:
214:
213:
212:
207:
202:
199:
197:
194:
192:
189:
187:
184:
182:
179:
177:
174:
172:
169:
167:
164:
162:
159:
157:
154:
152:
149:
147:
144:
142:
139:
137:
134:
132:
129:
127:
124:
122:
119:
117:
114:
112:
109:
106:
102:
99:
97:
94:
90:
87:
86:
85:
82:
80:
77:
76:
75:
74:
71:UK Government
69:
64:
61:
59:
56:
55:
54:
53:
48:
44:
40:
39:
35:
30:
27:
19:
3133:. Retrieved
3128:
3102:
3083:
3071:
3058:
3038:
3029:
3020:The Guardian
3018:
3008:
2997:
2974:The Guardian
2972:
2950:The Guardian
2948:
2938:
2927:
2917:
2906:
2883:
2862:The Guardian
2860:
2851:
2842:The Guardian
2840:
2830:
2819:
2809:
2797:. Retrieved
2793:
2784:
2773:
2764:
2749:
2740:
2730:
2712:
2700:. Retrieved
2688:
2676:. Retrieved
2666:
2654:. Retrieved
2644:
2632:. Retrieved
2623:
2611:. Retrieved
2598:
2584:
2571:
2558:
2549:
2540:
2528:. Retrieved
2523:The Guardian
2521:
2511:
2498:
2489:The Guardian
2487:
2477:
2466:
2456:
2447:The Guardian
2445:
2435:
2426:The Guardian
2424:
2414:
2403:
2394:
2383:
2374:
2363:
2354:
2345:The Guardian
2343:
2329:
2320:Daily Mirror
2318:
2308:
2299:The Guardian
2297:
2287:
2276:
2267:
2258:The Guardian
2256:
2246:
2235:
2225:
2214:
2205:
2196:The Guardian
2194:
2185:
2174:
2165:
2154:
2131:
2108:The Guardian
2106:
2097:
2086:
2063:
2033:
1999:
1990:
1979:
1958:The Guardian
1956:
1911:. Retrieved
1901:
1864:the original
1859:
1850:
1795:
1787:
1763:
1718:
1707:
1699:
1682:
1091:
1083:
1073:
1026:18 June 1979
986:
940:Description
925:
904:
903:
850:
849:
725:
724:
703:
702:
605:
604:
601:
598:
589:
581:
577:
569:
552:
541:
530:
522:
498:
486:
473:Gordon Brown
466:
442:
437:Denis Healey
430:
420:Conservative
413:
409:World War II
401:Purchase Tax
398:
381:indirect tax
378:
374:
354:Purchase Tax
351:
196:Tobacco Duty
186:Landfill tax
104:
78:
26:
2634:15 December
2334:Toby Helm;
1779:progressive
1775:progressive
951:Zero-rated
779:Cooking oil
759:Jaffa Cakes
630:Cereal bars
548:2016 budget
523:Before the
435:Chancellor
426:Lord Barber
389:progressive
289:Council Tax
58:HM Treasury
2799:19 January
2702:13 October
2656:3 November
2613:3 November
2530:10 January
1913:3 November
1909:. KashFlow
1843:References
1783:regressive
1766:regressive
1754:Woolworths
1690:See also:
1134:VAT (£bn)
1123:VAT (£bn)
1112:VAT (£bn)
1101:VAT (£bn)
1015:July 1974
1007:July 1974
726:Zero rated
692:Taxi fares
689:Stationery
555:demolition
462:parliament
423:Chancellor
379:VAT is an
358:income tax
176:Bingo Duty
131:Stamp Duty
84:Income tax
3129:europa.eu
1760:Criticism
1750:W H Smith
937:VAT Rate
884:Insurance
665:Ice cream
633:Chocolate
566:Operation
508:with the
477:July 1997
3162:Category
3091:Archived
3040:BBC News
2999:BBC News
2908:BBC News
2885:BBC News
2821:BBC News
2405:BBC News
2385:BBC News
2365:BBC News
2278:BBC News
2216:BBC News
2176:BBC News
2156:BBC News
2133:BBC News
2088:BBC News
1981:BBC News
1801:See also
1742:Play.com
585:red tape
572:turnover
3076:Webster
2678:19 June
1703:evasion
1665:2022-23
1656:2007-08
1647:1992-93
1630:2021-22
1621:2006-07
1612:1991-92
1595:2020-21
1586:2005-06
1577:1990-91
1560:2019-20
1551:2004-05
1542:1989-90
1525:2018-19
1516:2003-04
1507:1988-89
1490:2017-18
1481:2002-03
1472:1987-88
1455:2016-17
1446:2001-02
1437:1986-87
1420:2015-16
1411:2000-01
1402:1985-86
1385:2014-15
1376:1999-00
1367:1984-85
1350:2013-14
1341:1998-99
1332:1983-84
1327:14.70%
1321:2027-28
1312:2012-13
1303:1997-98
1294:1982-83
1289:14.82%
1283:2026-27
1274:2011-12
1265:1996-97
1256:1981-82
1251:15.09%
1245:2025-26
1236:2010-11
1227:1995-96
1218:1980-81
1213:15.14%
1207:2024-25
1198:2009-10
1189:1994-95
1180:1979-80
1175:15.27%
1169:2023-24
1160:2008-09
1151:1993-94
1142:1978-79
1088:Revenue
1074:Present
905:Outside
767:Cereals
542:In the
467:In its
395:History
3135:25 May
2590:"HMRC"
2575:HMRC,
2562:HMRC,
2550:GOV.UK
2502:HMRC,
1730:Amazon
1671:15.70%
1662:13.80%
1653:15.70%
1636:17.17%
1627:14.01%
1618:14.70%
1601:12.81%
1592:13.97%
1583:13.42%
1566:15.72%
1557:15.08%
1548:13.51%
1531:16.25%
1522:15.28%
1513:13.42%
1496:16.06%
1487:15.19%
1478:13.09%
1461:15.81%
1452:14.80%
1443:12.53%
1426:16.16%
1417:14.42%
1408:11.93%
1391:16.12%
1382:14.95%
1373:12.26%
1356:15.77%
1347:14.71%
1338:10.81%
1318:15.79%
1309:15.14%
1300:10.37%
1280:15.73%
1271:15.57%
1242:13.84%
1233:14.98%
1224:10.78%
1204:12.44%
1195:15.76%
1166:13.78%
1157:16.01%
1078:20.0%
1065:17.5%
1054:15.0%
1043:17.5%
1032:15.0%
1021:8.0%*
1010:10.0%
851:Exempt
433:Labour
2697:(PDF)
2607:(PDF)
1746:Tesco
1722:avoid
1668:160.1
1633:157.5
1598:101.7
1563:129.9
1528:132.2
1493:125.4
1458:119.8
1423:115.4
1388:111.4
1353:104.7
1324:180.9
1315:100.6
1286:175.4
1262:9.75%
1248:171.6
1210:167.2
1186:9.21%
1172:161.5
1148:6.91%
1131:Year
1120:Year
1109:Year
1098:Year
595:Rates
3137:2018
2801:2024
2704:2016
2680:2023
2658:2013
2636:2022
2615:2013
2532:2021
1915:2013
1781:nor
1752:and
1734:Asda
1694:and
1659:80.6
1650:37.2
1624:77.4
1615:35.3
1589:72.9
1580:30.9
1554:73.0
1545:29.6
1519:69.1
1510:27.2
1484:63.5
1475:24.2
1449:61.0
1440:21.3
1414:58.6
1405:19.4
1379:56.8
1370:18.6
1344:52.3
1335:15.3
1306:50.6
1297:13.8
1277:98.3
1268:46.6
1259:11.9
1239:83.5
1230:43.1
1221:11.1
1201:70.2
1192:41.7
1163:78.4
1154:39.2
993:From
970:20%
785:Eggs
360:and
89:PAYE
1738:HMV
1183:8.0
1145:4.9
959:5%
948:0%
79:VAT
3164::
3127:.
3114:^
3061:.
3049:^
3037:.
3017:.
2996:.
2983:^
2971:.
2959:^
2947:.
2926:.
2905:.
2894:^
2882:.
2871:^
2859:.
2839:.
2818:.
2792:.
2772:.
2739:.
2720:.
2548:.
2520:.
2486:.
2465:.
2444:.
2423:.
2402:.
2382:.
2362:.
2342:.
2317:.
2296:.
2275:.
2255:.
2234:.
2213:.
2193:.
2173:.
2153:.
2142:^
2130:.
2117:^
2105:.
2085:.
2074:^
2062:.
2044:^
2032:.
2008:^
1998:.
1978:.
1967:^
1955:.
1923:^
1891:.
1872:^
1858:.
1748:,
1744:,
1740:,
1736:,
1732:,
1137:%
1126:%
1115:%
1104:%
996:To
757:,
464:.
372:.
3139:.
3023:.
2977:.
2953:.
2932:.
2845:.
2824:.
2803:.
2758:.
2743:.
2706:.
2682:.
2660:.
2638:.
2617:.
2592:.
2534:.
2492:.
2471:.
2450:.
2429:.
2348:.
2323:.
2302:.
2261:.
2240:.
2219:.
2159:.
2136:.
2091:.
2068:.
2038:.
2002:.
1961:.
1917:.
1895:.
761:)
341:e
334:t
327:v
107:)
103:(
20:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.