VAT on £90
Add or remove VAT at 20%, 5%, 0% on £90, with the net, VAT and gross figures.
Adding 20% VAT to £90 gives £108.00, of which £18.00 is VAT. Removing 20% VAT from £90 gives £75.00 net, with £15.00 of VAT inside the price. At the 5% reduced rate the VAT is £4.50 when added and £4.29 when removed; at 0% nothing changes.
£90 at every VAT rate
| Calculation | Net | VAT | Gross |
|---|---|---|---|
| Add 20% | £90.00 | £18.00 | £108.00 |
| Remove 20% | £75.00 | £15.00 | £90.00 |
| Add 5% | £90.00 | £4.50 | £94.50 |
| Remove 5% | £85.71 | £4.29 | £90.00 |
| Add 0% | £90.00 | £0.00 | £90.00 |
| Remove 0% | £90.00 | £0.00 | £90.00 |
What £90 looks like with and without VAT
A £90 purchase is the kind of thing that ends up as a receipt in a drawer: fuel, stationery, a parking charge, a working lunch. If the receipt shows a VAT number and the price includes VAT, then £15.00 of that £90 is tax you can reclaim on your return, leaving a net cost of £75.00. Without a valid VAT receipt you can still claim the £90 as an expense against profit, but not the VAT itself.
Working the other way, if you quote £90 before VAT and you are VAT registered, the customer pays £108.00: your £90 plus £18.00 that you collect for HMRC. At the 5% reduced rate, which applies to things like domestic energy and children's car seats, the same £90 becomes £94.50. Zero-rated items such as most food, books and children's clothing stay at £90 on the invoice, though they still count as taxable sales.
The 20% figures catch people out because the VAT inside a gross price is not 20% of the price. It is 20% of the net, which works out at 16.67% of the gross. So £90 including VAT contains £15.00, not £18.00. Keep that in mind when you are checking a till receipt or splitting a shared bill between personal and business use.
Source: GOV.UK: VAT Flat Rate Scheme; GOV.UK: VAT thresholds. Last updated .
Frequently asked questions
- How much is £90 plus VAT?
- £90 plus 20% VAT is £108.00. The VAT element is £18.00. At the 5% reduced rate the total is £94.50, and at 0% it stays at £90.
- How much VAT is included in £90?
- If £90 already includes 20% VAT, the VAT inside it is £15.00 and the net amount is £75.00. You divide by 1.2 to find the net, then subtract to find the VAT.
- What is £90 minus VAT?
- £90 minus 20% VAT is £75.00. That assumes the £90 was a VAT inclusive price. If £90 was already the net price, there is no VAT to take off.
Cite this page: “VAT on £90”, SoleKit, https://solekit.co.uk/vat-calculator/90