Regulation 9 Flat-rate scheme for small businesses, category of business.
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 | 13 |
| Advertising | 10 |
| Agricultural services | 10 |
| Any other activity not listed elsewhere | 10.5 |
| Architect, civil and structural engineer or surveyor | 13 |
| Boarding or care of animals | 10.5 |
| Business services that are not listed elsewhere | 10.5 |
| Catering services including restaurants and takeaways | 11 |
| Computer and IT consultancy or data processing | 13 |
| Computer repair services | 9.5 |
| Dealing in waste or scrap | 9.5 |
| Entertainment or journalism | 11 |
| Estate agency or property management services | 10.5 |
| Farming or agriculture that is not listed elsewhere | 6 |
| Film, radio, television or video production | 11.5 |
| Financial services | 12 |
| Forestry or fishing | 9.5 |
| General building or construction servicesf1 | 8.5 |
| Hairdressing or other beauty treatment services | 11.5 |
| Hiring or renting goods | 8.5 |
| Hotel or accommodation | 9.5 |
| Investigation or security | 10.5 |
| Labour-only building or construction services | 13 |
| Laundry or dry-cleaning services | 10.5 |
| Lawyer or legal services | 13 |
| Library, archive, museum or other cultural activity | 8.5 |
| Management consultancy | 12.5 |
| Manufacturing fabricated metal products | 9.5 |
| Manufacturing food | 8 |
| Manufacturing that is not listed elsewhere | 8.5 |
| Manufacturing yarn, textiles or clothing | 8 |
| Membership organisation | 7 |
| Mining or quarrying | 9 |
| Packaging | 8 |
| Photography | 10 |
| Post offices | 4.5 |
| Printing | 7.5 |
| Publishing | 10 |
| Pubs | 6 |
| Real estate activity not listed elsewhere | 12.5 |
| Repairing personal or household goods | 9 |
| Repairing vehicles | 7.5 |
| Retailing food, confectionary, tobacco, newspapers or children’s clothing | 3.5 |
| Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 7 |
| Retailing that is not listed elsewhere | 6.5 |
| Retailing vehicles or fuel | 6 |
| Secretarial services | 11.5 |
| Social work | 10 |
| Sport or recreation | 7.5 |
| Transport or storage, including couriers, freight, removals and taxis | 9 |
| Travel agency | 9.5 |
| Veterinary medicine | 10 |
| Wholesaling agricultural products | 7 |
| Wholesaling food | 6.5 |
| Wholesaling that is not listed elsewhere | 7.5 |
Annotations
Footnotes
- f1
(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”.