# The Value Added Tax (Amendment) (No 2) Regulations 2008, Regulation 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
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
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

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Source: https://www.legislation.gov.uk/uksi/2008/3021/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2008/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.