The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
Constant
Value
standardRate
0.23
reducedRate1
0.09
reducedRate2
0.135
superReducedRate
0.048
zeroRate
0
registrationThresholdGoods
85000
registrationThresholdServices
42500
Test vectors (8)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 100.00 EUR net at the standard rate
given amount
100
given direction
add
given category
standard
given reverseCharge
no
given annualTurnover
0
given supplyType
goods
expect vatAmount
23
expect grossAmount
123
expect netAmount
100
Case 2 — S2 123.00 EUR gross back to net at the standard rate
given amount
123
given direction
remove
given category
standard
given reverseCharge
no
given annualTurnover
0
given supplyType
goods
expect netAmount
100
expect vatAmount
23
Case 3 — S3 100.00 EUR net at the 13.5% reduced rate
given amount
100
given direction
add
given category
reduced2
given reverseCharge
no
given annualTurnover
0
given supplyType
goods
expect vatAmount
13.5
expect grossAmount
113.5
Case 4 — S4 100.00 EUR net at the 9% second reduced rate
given amount
100
given direction
add
given category
reduced1
given reverseCharge
no
given annualTurnover
0
given supplyType
goods
expect vatAmount
9
expect grossAmount
109
Case 5 — S5 100.00 EUR net at the 4.8% livestock rate
given amount
100
given direction
add
given category
superReduced
given reverseCharge
no
given annualTurnover
0
given supplyType
goods
expect vatAmount
4.8
expect grossAmount
104.8
Case 6 — S6 zero-rated food: a rate of nil, not an exemption
given amount
100
given direction
add
given category
zero
given reverseCharge
no
given annualTurnover
0
given supplyType
goods
expect vatAmount
0
expect grossAmount
100
Case 7 — S7 services at 50,000 EUR: over the 42,500 services threshold
given amount
100
given direction
add
given category
standard
given reverseCharge
no
given annualTurnover
50000
given supplyType
services
expect mustRegister
true
Case 8 — S8 the same 50,000 EUR in goods: under the 85,000 goods threshold
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.