Research and analysis
Attitudes toward the VAT Flat Rate Scheme
Research explored UK businesses’ experiences of the VAT Flat Rate Scheme.
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Details
HMRC commissioned Ipsos to conduct qualitative research to examine the efficacy of the Flat Rate Scheme (FRS), its interaction with Making Tax Digital (MTD) for VAT, and its impact on business growth. The main objective of the research was to understand the ongoing effectiveness and relevance of the Flat Rate Scheme in the light of implementation of MTD for VAT.
Ipsos undertook qualitative interviews with 50 UK businesses.
Updates to this page
Published 24 April 2025