APPENDIX: Table of sectors and rates in Flat Rate VAT Scheme
Trade Sector | Appropriate % |
Accountancy or book-keeping | 14.5 |
Advertising | 11 |
Agricultural services | 11 |
Any other activity not listed elsewhere | 12 |
Architect, civil and structural engineer or surveyor | 14.5 |
Boarding or care of animals | 12 |
Business services that are not listed elsewhere | 12 |
Catering services including restaurants and takeaways | 12.5 |
Computer and IT consultancy or data processing | 14.5 |
Computer repair services | 10.5 |
Dealing in waste or scrap | 10.5 |
Entertainment or journalism | 12.5 |
Estate agency or property management services | 12 |
Farming or agriculture that is not listed elsewhere | 6.5 |
Film, radio, television or video production | 13 |
Financial services | 13.5 |
Forestry or fishing | 10.5 |
General building or construction services* | 9.5 |
Hairdressing or other beauty treatment services | 13 |
Hiring or renting goods | 9.5 |
Hotel or accommodation | 10.5 |
Investigation or security | 12 |
Labour-only building or construction services* | 14.5 |
Laundry or dry-cleaning services | 12 |
Lawyer or legal services | 14.5 |
Library, archive, museum or other cultural activity | 9.5 |
Management consultancy | 14 |
Manufacturing fabricated metal products | 10.5 |
Manufacturing food | 9 |
Manufacturing that is not listed elsewhere | 9.5 |
Manufacturing yarn, textiles or clothing | 9 |
Membership organisation | 8 |
Mining or quarrying | 10 |
Packaging | 9 |
Photography | 11 |
Post offices | 5 |
Printing | 8.5 |
Publishing | 11 |
Pubs | 6.5 |
Real estate activity not listed elsewhere | 14 |
Repairing personal or household goods | 10 |
Repairing vehicles | 8.5 |
Retailing food, confectionary, tobacco, newspapers or children’s clothing | 4 |
Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 8 |
Retailing that is not listed elsewhere | 7.5 |
Retailing vehicles or fuel | 6.5 |
Secretarial services | 13 |
Social work | 11 |
Sport or recreation | 8.5 |
Transport or storage, including couriers, freight, removals and taxis | 10 |
Travel agency | 10.5 |
Veterinary medicine | 11 |
Wholesaling agricultural products | 8 |
Wholesaling food | 7.5 |
Wholesaling that is not listed elsewhere | 8.5 |