Textual Amendments
F1Pt. 7A inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 7
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.
(2) The following are relevant dates—
(a)for the purpose of regulation 55H(2) above, his start date;
(b)for the purpose of regulation 55H(3) above, the first day of a prescribed accounting period current at an anniversary of his start date;
(c)for the purpose of regulation 55J, the change date[F2;
(d)for the purpose of regulation 55JA, the amendment date]
(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.
| 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”.]] | |
| Retail of food, confectionery, tobacco, newspapers or children’s clothing | 5 |
Postal and courier services Public house | 6 |
| Agriculture not elsewhere listed | 6.5 |
Membership organisation Retail of goods not elsewhere listed Wholesale of food or agricultural products | 7 |
Retail of pharmaceuticals, medical goods, cosmetics or toiletries Sport or recreation Retail of vehicles or fuel Wholesale not elsewhere listed | 8 |
Manufacture of food Library, archive, museum or other cultural activity Printing Vehicle repair | 8.5 |
Packaging General building or construction services* Social work Agricultural services | 9 |
Rental of machinery, equipment, personal or household goods Manufacture of textiles or clothing | 9.5 |
Forestry or fishing Other manufacture not elsewhere listed Mining or quarrying Personal and household goods repair services Photography Publishing Transport, including freight, removals and taxis Travel agency | 10 |
| Hotels or accommodation | 10.5 |
Advertising Animal husbandry Manufacture of fabricated metal products Investigation or security All other activity not elsewhere listed Veterinary medicine Waste and scrap dealing | 11 |
Estate agency or property management Secretarial services | 11.5 |
Entertainment, excluding television, video and film production Journalism Financial services Laundry services | 12 |
| Business services not elsewhere listed | 12.5 |
Restaurants, takeaways or catering services Hairdressing or other beauty treatment services Real estate activity not elsewhere listed | 13 |
Computer repair services Management consultancy Accountancy and book-keeping Architects Lawyers and legal services | 13.5 |
Computer and IT consultancy or data processing Labour-only building or construction services* | 14.5 |
Textual Amendments
F2Words in reg. 55K(2)(d) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 5(5)
F3Reg. 55K Table substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Amendment) (No. 2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 6