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The Value Added Tax (Amendment) (No 2) Regulations 2008
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4. For the Table in regulation 55K (flat rate scheme for small businesses, category of business), substitute—
| Category of business | Appropriate 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-keeping | 11.5 |
| Advertising | 8.5 |
| Agricultural services | 7 |
| Any other activity not listed elsewhere | 9 |
| Architect, civil and structural engineer or surveyor | 11 |
| Boarding or care of animals | 9.5 |
| Business services that are not listed elsewhere | 9.5 |
| Catering services including restaurants and takeaways | 10.5 |
| Computer and IT consultancy or data processing | 11.5 |
| Computer repair services | 10 |
| Dealing in waste or scrap | 8.5 |
| Entertainment or journalism | 9.5 |
| Estate agency or property management services | 9.5 |
| Farming or agriculture that is not listed elsewhere | 5.5 |
| Film, radio, television or video production | 9.5 |
| Financial services | 10.5 |
| Forestry or fishing | 8 |
| General building or construction services(1) | 7.5 |
| Hairdressing or other beauty treatment services | 10.5 |
| Hiring or renting goods | 7.5 |
| Hotel or accommodation | 8.5 |
| Investigation or security | 9 |
| Labour-only building or construction services(1) | 11.5 |
| Laundry or dry-cleaning services | 9.5 |
| Lawyer or legal services | 12 |
| Library, archive, museum or other cultural activity | 7.5 |
| Management consultancy | 11 |
| Manufacturing that is not listed elsewhere | 7.5 |
| Manufacturing fabricated metal products | 8.5 |
| Manufacturing food | 7 |
| Manufacturing yarn, textiles or clothing | 7.5 |
| Membership organisation | 5.5 |
| Mining or quarrying | 8 |
| Packaging | 7.5 |
| Photography | 8.5 |
| Post offices | 2 |
| Printing | 6.5 |
| Publishing | 8.5 |
| Pubs | 5.5 |
| Real estate activity not listed elsewhere | 11 |
| Repairing personal or household goods | 7.5 |
| Repairing vehicles | 6.5 |
| Retailing food, confectionary, tobacco, newspapers or children’s clothing | 2 |
| Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 6 |
| Retailing that is not listed elsewhere | 5.5 |
| Retailing vehicles or fuel | 5.5 |
| Secretarial services | 9.5 |
| Social work | 8 |
| Sport or recreation | 6 |
| Transport or storage, including couriers, freight, removals and taxis | 8 |
| Travel agency | 8 |
| Veterinary medicine | 8 |
| Wholesaling agricultural products | 5.5 |
| Wholesaling food | 5 |
| Wholesaling that is not listed elsewhere | 6 |
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