Chwilio Deddfwriaeth

The Value Added Tax Regulations 1995

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

Rhagor o Adnoddau

Status:

Point in time view as at 15/08/2009. This version of this provision has been superseded. Help about Status

Close

Status

You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.

Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.

Changes to legislation:

There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 55K. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

[F1Category of businessU.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.

Table

[F3Category of businessAppropriate percentage
(1)

“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”.]]

Accountancy or book-keeping11.5
Advertising8.5
Agricultural services7
Any other activity not listed elsewhere9
Architect, civil and structural engineer or surveyor11
Boarding or care of animals9.5
Business services that are not listed elsewhere9.5
Catering services including restaurants and takeaways10.5
Computer and IT consultancy or data processing11.5
Computer repair services10
Dealing in waste or scrap8.5
Entertainment or journalism9.5
Estate agency or property management services9.5
Farming or agriculture that is not listed elsewhere5.5
Film, radio, television or video production9.5
Financial services10.5
Forestry or fishing8
General building or construction services(1)7.5
Hairdressing or other beauty treatment services10.5
Hiring or renting goods7.5
Hotel or accommodation8.5
Investigation or security9
Labour-only building or construction services(1)11.5
Laundry or dry-cleaning services9.5
Lawyer or legal services12
Library, archive, museum or other cultural activity7.5
Management consultancy11
Manufacturing that is not listed elsewhere7.5
Manufacturing fabricated metal products8.5
Manufacturing food7
Manufacturing yarn, textiles or clothing7.5
Membership organisation5.5
Mining or quarrying8
Packaging7.5
Photography8.5
Post offices2
Printing6.5
Publishing8.5
Pubs5.5
Real estate activity not listed elsewhere11
Repairing personal or household goods7.5
Repairing vehicles6.5
Retailing food, confectionary, tobacco, newspapers or children’s clothing2
Retailing pharmaceuticals, medical goods, cosmetics or toiletries6
Retailing that is not listed elsewhere5.5
Retailing vehicles or fuel5.5
Secretarial services9.5
Social work8
Sport or recreation6
Transport or storage, including couriers, freight, removals and taxis8
Travel agency8
Veterinary medicine8
Wholesaling agricultural products5.5
Wholesaling food5
Wholesaling that is not listed elsewhere6

Yn ôl i’r brig

Options/Help

Print Options

You have chosen to open The Whole Instrument

The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Instrument as a PDF

The Whole Instrument you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Instrument without Schedules

The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Instrument without Schedules as a PDF

The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open yr Offeryn Cyfan

Yr Offeryn Cyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open yr Offeryn Cyfan heb Atodlenni

Yr Offeryn Cyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

Gweler y wybodaeth ychwanegol ochr yn ochr â’r cynnwys

Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.