Pre-filled with typical Creative & Media figures: 6 employees, £40,000 average salary. Adjust the sliders for your actual numbers.

VAT Threshold Modeller

The OBR flagged the £90,000 VAT threshold as “anomalously high.” If it drops, businesses just below the current threshold could face significant margin erosion. Model the scenarios.

£20k£500,000£150k
30%
50%

Scenario Comparison

Current threshold: £90,000. You are already VAT registered — these changes would not affect you.

If threshold drops to

£60,000

Already registered — no additional impact

If threshold drops to

£70,000

Already registered — no additional impact

If threshold drops to

£75,000

Already registered — no additional impact

Decision Window

Status: Consultation stage. No decision has been made. Earliest possible implementation would be April 2027. You have 12-18 months to model scenarios and adjust pricing.

Creative & Media — Key Concerns

  • Many freelancers and small studios operate near the VAT threshold
  • Mix of employed staff and freelance contractors complicates cost planning
  • MTD is a significant concern for sole-trader creatives

Recommended Tool

FreshBooks

Accounting software built for small business owners. Invoicing, expenses, tax reporting — MTD-compatible from day one.

Start Your Free FreshBooks Trial

Frequently Asked Questions

What is the current UK VAT threshold?
The current VAT registration threshold is £90,000 of taxable turnover in a rolling 12-month period (2025/26).
Will the VAT threshold change?
The OBR has flagged the threshold as 'anomalously high' compared to international standards. A reduction to £60,000-£75,000 is under discussion but no decision has been made.
What happens when I register for VAT?
You must charge VAT on your sales (20% standard rate), submit quarterly VAT returns, and can reclaim VAT on business purchases. Your prices may need to increase.