# The Value Added Tax (Amendment) (No. 5) Regulations 2009, 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 services
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

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Source: https://www.legislation.gov.uk/uksi/2009/3241/regulation/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-5-regulations-2009/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.