The Value Added Tax (Amendment) (No. 6) Regulations 2003

20.  In regulation 55K (category of business), 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”.
Retailing food, confectionery, tobacco, newspapers or children’s clothing	2
Membership organisation Postal and courier services Pubs Wholesaling food	5.5
Farming or agriculture that is not listed elsewhere Retailing that is not listed elsewhere Wholesaling agricultural products	6
Retailing pharmaceuticals, medical goods, cosmetics or toiletries Retailing vehicles or fuel Sport or recreation Wholesaling that is not listed elsewhere	7
Agricultural services Library, archive, museum or other cultural activity Manufacturing food Printing Repairing vehicles	7.5
General building or construction services* Hiring or renting goods Manufacturing that is not listed elsewhere Manufacturing yarn, textiles or clothing Packaging Repairing personal or household goods Social work	8.5
Forestry or fishing Mining or quarrying Transport or storage, including freight, removals and taxis Travel agency	9
Advertising Dealing in waste or scrap Hotel or accommodation Photography Publishing Veterinary medicine	9.5
Any other activity not listed elsewhere Investigation or security Manufacturing fabricated metal products	10
Boarding or care of animals Film, radio, television or video production	10.5
Business services that are not listed elsewhere Computer repair services Entertainment or journalism Estate agency or property management services Laundry or dry-cleaning services Secretarial services	11
Financial services	11.5
Catering services, including restaurants and takeaways Hairdressing or other beauty treatment services Real estate activity not listed elsewhere	12
Architect, civil and structural engineer or surveyor Management consultancy	12.5
Accountancy or book-keeping Computer and IT consultancy or data processing Lawyer or legal services	13
Labour-only building or construction services*	13.5