Standard-rated supply | Practical Law
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Standard-rated supply
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Standard-rated supply
Practical Law UK Glossary 7-107-7306
(Approx. 3 pages)
Glossary
Standard-rated supply
A
taxable supply
on which
value added tax
(VAT) is chargeable at the standard rate.
From 4 January 2011, the standard rate is 20% (
section 3, Finance (No.2) Act 2010
). For further information, see
Practice note, VAT: overview: Standard-rated supplies
.