Last reviewed 2026-11-04 Applies to: Standard rate 16%
How it works
If the amount excludes VAT, VAT is the amount × 16%. If it includes VAT, VAT is the amount minus the amount ÷ 1.16.
Limits
- Only the standard 16% rate is used. Zero-rated and exempt supplies carry no VAT.
Related guides
Official and source references
General information built on the official sources above. Confirm the current position with the issuing authority before acting.
