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ACCA Applied Skills · Taxation (UK) · The VAT registration requirements

Which of the following states the compulsory VAT registration limit and the deregistration limit for the purposes of the Finance Act 2025 tax tables?

The compulsory VAT registration limit is £90,000 of taxable supplies and the deregistration limit is £88,000, as given in the Finance Act 2025 tax tables. The two figures differ, with the deregistration limit lower than the registration limit.

  1. ARegistration £90,000 and deregistration £88,000Correct
  2. BRegistration £85,000 and deregistration £83,000
  3. CRegistration £90,000 and deregistration £90,000
  4. DRegistration £88,000 and deregistration £90,000

Explanation

The tax tables give a registration limit of £90,000 and a deregistration limit of £88,000. Option 3 wrongly treats the two limits as equal. Option 4 reverses them, and option 2 uses old figures.

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