VAT

What is the VAT registration threshold?

The UK VAT registration threshold used by this site is GBP90,000 of taxable turnover over a rolling 12-month period.

Last reviewed: 2 June 2026

Rolling 12 months matters

The threshold is not tested only at your year end. You need to look at taxable turnover across the previous 12 months on a rolling basis.

Voluntary registration

You can register voluntarily below the threshold. That can help reclaim VAT on costs, but it also adds admin and may affect pricing for customers who cannot reclaim VAT.

Source note: tax rates, thresholds, and public-body explanations can change. Check the official source before making decisions.

GOV.UK VAT registration

Useful next steps

VAT registration guideVAT calculatorVAT accountants