xmlns:atom="http://www.w3.org/2005/Atom"
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 |