{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2003/regulation-6",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2003/regulation-6.json",
  "legislation": "uksi/2003/1069",
  "legislation_title": "The Value Added Tax (Amendment) (No. 2) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2003",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Flat-rate scheme for small businesses",
  "text": "In regulation 55K, for the Table substitute—\nTable\nCategory of business\nAppropriate percentage\n* “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”.\nRetail of food, confectionery, tobacco, newspapers or children’s clothing\n5\nPostal and courier services\nPublic house\n6\nAgriculture not elsewhere listed\n6.5\nMembership organisation\nRetail of goods not elsewhere listed\nWholesale of food or agricultural products\n7\nRetail of pharmaceuticals, medical goods, cosmetics or toiletries\nSport or recreation\nRetail of vehicles or fuel\nWholesale not elsewhere listed\n8\nManufacture of food\nLibrary, archive, museum or other cultural activity\nPrinting\nVehicle repair\n8.5\nPackaging\nGeneral building or construction services\nSocial work\nAgricultural services\n9\nRental of machinery, equipment, personal or household goods\nManufacture of textiles or clothing\n9.5\nForestry or fishing\nOther manufacture not elsewhere listed\nMining or quarrying\nPersonal and household goods repair services\nPhotography\nPublishing\nTransport, including freight, removals and taxis\nTravel agency\n10\nHotels or accommodation\n10.5\nAdvertising\nAnimal husbandry\nManufacture of fabricated metal products\nInvestigation or security\nAll other activity not elsewhere listed\nVeterinary medicine\nWaste and scrap dealing\n11\nEstate agency or property management\nSecretarial services\n11.5\nEntertainment, excluding television, video and film production\nJournalism\nFinancial services\nLaundry services\n12\nBusiness services not elsewhere listed\n12.5\nRestaurants, takeaways or catering services\nHairdressing or other beauty treatment services\nReal estate activity not elsewhere listed\n13\nComputer repair services\nManagement consultancy\nAccountancy and book-keeping\nArchitects\nLawyers and legal services\n13.5\nComputer and IT consultancy or data processing\nLabour-only building or construction services\n14.5",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "* “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”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1069/regulation/6",
    "retrieved_at": "2026-10-29T06:25:50.110422+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}