UK Flat Rate VAT on pubs

Jul 28, 2022
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United Kingdom
I have a client (a Pub) on the Flat Rate scheme for VAT. I recently went to the HMRC website to check when the concessionary rate for VAT changed back 6.5%. The HMRC site - VAT Flat Rate Scheme : Work out your flat rate - GOV.UK (
shows a flat rate of 1% since April 2022 - Did I miss this in the budget..? Does this mean that new businesses that are eligible to the 1% reduction are then technically exempt for their first year (or part of it).


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