The standard VAT rate is to increase to 20% on 4th January 2011, Local authorities should now be considering what compliance responsibilities this presents and what processes should be put in place. A guidance document for local authorities can be found here. We have previously compiled a number of frequently asked questions on changes in the VAT rate and which may be more widely circulated amongst colleagues. These papers have been updated to reflect the new rate of 20% and are available in the Members' Area of our website.