Completing your VAT return for March and April where the VAT rate was amended from 14% to 15%

Output Tax
 
For supplies made on or before 31 March and subject to VAT at 14%, the VAT amount should be calculated manually and included in Field 12 in the VAT201 return which is marked as ‘other’.
 
Supplies made on or after 1 April are subject to VAT at 15%, the the VAT201 return will automatically calculate the VAT on consideration. The consideration must be encountered for in Field 1 of the VAT return and the 15% VAT automatically calculated in Field 4.
 
Input Tax
 
Similar to the treatment of the output tax, input tax must also be disclosed separately reliant on the VAT rate related to the input tax claim.
 
Input tax claims subject to 15% VAT, Fields 14 and 15 needs to be used to claim the input tax deduction. On your VAT201 input tax claims subject to 14% VAT you can use Field 18 marked as other which needs to be used to claim the input tax deduction.
 
The 14% and 15% is not disclosed separately for VAT on importation. Regardless of the rate which was charged per the invoice and customs documentation, the input tax deduction is claimed in Field 14A and Field 15A this depends on the nature of the importation.