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The Value Added Tax Regulations 1995

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[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-keeping14.5
Advertising11
Agricultural services11
Any other activity not listed elsewhere12
Architect, civil and structural engineer or surveyor14.5
Boarding or care of animals12
Business services that are not listed elsewhere12
Catering services including restaurants and takeaways12.5
Computer and IT consultancy or data processing14.5
Computer repair services10.5
Dealing in waste or scrap10.5
Entertainment or journalism12.5
Estate agency or property management services12
Farming or agriculture that is not listed elsewhere6.5
Film, radio, television or video production13
Financial services13.5
Forestry or fishing10.5
General building or construction services(1)9.5
Hairdressing or other beauty treatment services13
Hiring or renting goods9.5
Hotel or accommodation10.5
Investigation or security12
Labour-only building or construction services(1)14.5
Laundry or dry-cleaning services12
Lawyer or legal services14.5
Library, archive, museum or other cultural activity9.5
Management consultancy14
Manufacturing fabricated metal products10.5
Manufacturing food9
Manufacturing that is not listed elsewhere9.5
Manufacturing yarn, textiles or clothing9
Membership organisation8
Mining or quarrying10
Packaging9
Photography11
Post offices5
Printing8.5
Publishing11
Pubs6.5
Real estate activity not listed elsewhere14
Repairing personal or household goods10
Repairing vehicles8.5
Retailing food, confectionary, tobacco, newspapers or children’s clothing4
Retailing pharmaceuticals, medical goods, cosmetics or toiletries8
Retailing that is not listed elsewhere7.5
Retailing vehicles or fuel6.5
Secretarial services13
Social work11
Sport or recreation8.5
Transport or storage, including couriers, freight, removals and taxis10
Travel agency10.5
Veterinary medicine11
Wholesaling agricultural products8
Wholesaling food7.5
Wholesaling that is not listed elsewhere8.5

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