Wanderlust World Wanderlust World Value Added Tax replaced Purchase Tax on 1 April 1973. Key rate changes:
| Date | Standard Rate | Notes |
|---|---|---|
| 1 Apr 1973 | 10% | Launch |
| 18 Jun 1975 | 8% | Cut |
| 14 Jul 1976 | 12.5% | |
| 1 Jan 1979 | 15% | Thatcher |
| 18 Jun 1979 | 12.5% | Brief cut |
| 1 Nov 1979 | 15% | |
| 1 Jan 1980 | 17.5% | Long-held |
| 1 Oct 1984 | 15% | Brief |
| 1 Apr 1991 | 17.5% | |
| 1 Sep 1991 | 8% | Zero-rate on fuel |
| 1 Mar 1993 | 17.5% | |
| 1 Jun 1994 | 15% | Zero-rate on fuel |
| 16 Dec 1994 | 17.5% | Stable for 15 yrs |
| 1 Sep 2000 | 17.5% | Zero-rate food/fuel |
| 1 Nov 2008 | 17.5% | 5% for energy-saving, child seats |
| 1 Jan 2011 | 20% | Current standard |
| 1 Apr 2020 | 20% | 5% hospitality/tourism (temporary, ended Mar 2022) |
| 1 Jan 2023 | 20% | Standard; 5% reduced (energy, child seats, sanitary, some hospitality) |
Apply to specific categories (children's car seats, energy materials, sanitary products, most food, children's clothes, books, public transport).