SolvedVATREG04100 | Registration thresholds and deregistration limits: registration thresholds
From HM Revenue & Customs · VAT Registration
Below is a table of historical VAT registration thresholds. Current and previous thresholds can be found via VAT Notice 700/1: supplement.
| From | To | Quarterly limit 1 | Quarterly limit 2 | Quarterly limit 3 | Annual limit |
|---|---|---|---|---|---|
| 01/04/1973 | 30/09/1977 | 1,750 | 3,000 | 4,250 | 5,000 |
| 01/10/1977 | 11/04/1978 | 2,625 | 4,500 | 6,375 | 7,500 |
| 12/04/1978 | 26/03/1980 | 3,500 | 6,000 | - | 10,000 |
| 27/03/1980 | 10/03/1981 | 4,000 | - | - | 13,500 |
| 11/03/1981 | 09/03/1982 | 5,000 | - | - | 15,000 |
| 10/03/1982 | 15/03/1983 | 6,000 | - | - | 17,000 |
| 16/03/1983 | 13/03/1984 | 6,000 | - | - | 18,000 |
| 14/03/1984 | 19/03/1985 | 6,200 | - | - | 18,700 |
| 20/03/1985 | 18/03/1986 | 6,500 | - | - | 19,500 |
| 19/03/1986 | 17/03/1987 | 7,000 | - | - | 20,500 |
| 18/03/1987 | 15/03/1988 | 7,250 | - | - | 21,300 |
| 16/03/1988 | 14/03/1989 | 7,500 | - | - | 22,100 |
| 15/03/1989 | 20/03/1990 | 8,000 | - | - | 23,600 |
| 21/03/1990 | 19/03/1991 | - | - | - | 25,400 |
| 20/03/1991 | 10/03/1992 | - | - | - | 35,000 |
| 11/03/1992 | 16/03/1993 | - | - | - | 36,600 |
| 17/03/1993 | 30/11/1993 | - | - | - | 37,600 |
| 01/12/1993 | 29/11/1994 | - | - | - | 45,000 |
| 30/11/1994 | 28/11/1995 | - | - | - | 46,000 |
| 29/11/1995 | 26/11/1996 | - | - | - | 47,000 |