# The Value Added Tax (Amendment) (No. 2) Regulations 2003, Regulation 6: Flat-rate scheme for small businesses


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

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Source: https://www.legislation.gov.uk/uksi/2003/1069/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2003/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.