VAT payments normally due between 20 March 2020 and 30 June 2020 will not have to be paid until 31 March 2021. Assuming quarterly VAT returns this will cover:
No application needs to be made to defer the payment. If you usually pay by direct debit then this needs to be cancelled with your bank well in advance of your usual payment date.
Please note that VAT returns still need to be filed as normal by the usual deadlines. Also, if your business’ VAT return shows a VAT repayment then this will still be paid following the normal timescales.