The Value Added Tax Regulations 1995

[F1 Category of business U.K.

55K.— (1) Where, at a relevant date, a flat-rate trader is expected, on reasonable grounds, to carry on business in more than one category in the period concerned, paragraph (3) below shall apply.

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) He shall be regarded as being expected, on reasonable grounds, to carry on that category of business which is expected, on reasonable grounds, to be his main business activity in that period.

(4) In paragraph (3) above, his main business activity in a period is to be determined by reference to the respective proportions of his relevant turnover expected, on reasonable grounds, to be generated by each business activity expected, on reasonable grounds, to be carried on in the period.

[F3 Table

Category of business	Appropriate percentage
* “Labour-only building or construction services” means building or construction services where the value of materials supplied is less than 10 per cent. of relevant turnover from such services; any other building or construction services are “general building or construction services”.]]
[F4 Post offices] Retailing food, confectionery, tobacco, newspapers or children’s clothing	2
Membership organisation F5 ... Pubs Wholesaling food	5.5
Farming or agriculture that is not listed elsewhere Retailing that is not listed elsewhere Wholesaling agricultural products	6
Retailing pharmaceuticals, medical goods, cosmetics or toiletries Retailing vehicles or fuel Sport or recreation Wholesaling that is not listed elsewhere	7
Agricultural services Library, archive, museum or other cultural activity Manufacturing food Printing Repairing vehicles	7.5
General building or construction services* Hiring or renting goods Manufacturing that is not listed elsewhere Manufacturing yarn, textiles or clothing Packaging Repairing personal or household goods Social work	8.5
Forestry or fishing Mining or quarrying [F6 Transport or storage, including couriers, freight, removals and taxis] Travel agency	9
Advertising Dealing in waste or scrap Hotel or accommodation Photography Publishing Veterinary medicine	9.5
Any other activity not listed elsewhere Investigation or security Manufacturing fabricated metal products	10
Boarding or care of animals Film, radio, television or video production	10.5
Business services that are not listed elsewhere Computer repair services Entertainment or journalism Estate agency or property management services Laundry or dry-cleaning services Secretarial services	11
Financial services	11.5
Catering services, including restaurants and takeaways Hairdressing or other beauty treatment services Real estate activity not listed elsewhere	12
Architect, civil and structural engineer or surveyor Management consultancy	12.5
Accountancy or book-keeping Computer and IT consultancy or data processing Lawyer or legal services	13
Labour-only building or construction services*	13.5

Textual Amendments

F1 Pt. 7A inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 7

F2 Reg. 55K(2) omitted (1.1.2004) by virtue of The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 18(3)

F3 Reg. 55K Table substituted (1.1.2004) by The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 20

F4 Words in reg. 55K Table inserted (1.4.2004) by The Value Added Tax (Amendment) Regulations 2004 (S.I. 2004/767), regs. 1, 6(a) (with reg. 2)

F5 Words in reg. 55K Table omitted (1.4.2004) by virtue of The Value Added Tax (Amendment) Regulations 2004 (S.I. 2004/767), regs. 1, 6(b) (with reg. 2)

F6 Words in reg. 55K Table substituted (1.4.2004) by The Value Added Tax (Amendment) Regulations 2004 (S.I. 2004/767), regs. 1, 6(c) (with reg. 2)