The Value Added Tax (Amendment) (No. 2) Regulations 2003

Flat-rate scheme for small businesses

6.  In regulation 55K, for the Table substitute—

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”.
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