{
 "id": "vat_rates",
 "name": "VAT rates",
 "category": "tax",
 "value": "Standard 20% \u00b7 Reduced 5% \u00b7 Zero 0%",
 "unit": "rates",
 "valid_from": "2011-01-04",
 "valid_to": null,
 "source_url": "https://www.gov.uk/vat-rates",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Standard rate 20% since 4 January 2011.",
 "history": [
  "17.5% from 2010-01-01",
  "15% from 2008-12-01"
 ]
}