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Council Directive 2006/112/ECShow full title

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Section 1U.K.Standard rate

Article 96U.K.

Member States shall apply a standard rate of VAT, which shall be fixed by each Member State as a percentage of the taxable amount and which shall be the same for the supply of goods and for the supply of services.

[F1Article 97 U.K.

From 1 January 2011 until 31 December 2015 , the standard rate may not be lower than 15 %.]

Textual Amendments

F1 Substituted by Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate.