Topic Videos

Taxation - Economics of Value Added Tax

Level:
GCSE, AS, A-Level, IB
Board:
AQA, Edexcel, OCR, IB, Eduqas, WJEC

Last updated 29 Dec 2022

This revision video looks at value added tax (VAT) which is one of the top three generators of tax revenue for the UK government.

VAT is an ad valorem indirect tax which is charged on the purchase of many goods and services. The standard rate of VAT in the UK was increased from 17.5% to 20% from January 2011 and has remained at 20% since then. Some goods and services are exempt from VAT.

Economics of Value Added Tax

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