{
  "url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-20",
  "json_url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-20.json",
  "legislation": "uksi/2003/3220",
  "legislation_title": "The Value Added Tax (Amendment) (No. 6) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003",
  "path": "regulation/20",
  "kind": "regulation",
  "number": "20",
  "heading": null,
  "text": "In regulation 55K (category of business), 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”.\nRetailing food, confectionery, tobacco, newspapers or children’s clothing\n2\nMembership organisation\nPostal and courier services\nPubs\nWholesaling food\n5.5\nFarming or agriculture that is not listed elsewhere\nRetailing that is not listed elsewhere\nWholesaling agricultural products\n6\nRetailing pharmaceuticals, medical goods, cosmetics or toiletries\nRetailing vehicles or fuel\nSport or recreation\nWholesaling that is not listed elsewhere\n7\nAgricultural services\nLibrary, archive, museum or other cultural activity\nManufacturing food\nPrinting\nRepairing vehicles\n7.5\nGeneral building or construction services\nHiring or renting goods\nManufacturing that is not listed elsewhere\nManufacturing yarn, textiles or clothing\nPackaging\nRepairing personal or household goods\nSocial work\n8.5\nForestry or fishing\nMining or quarrying\nTransport or storage, including freight, removals and taxis\nTravel agency\n9\nAdvertising\nDealing in waste or scrap\nHotel or accommodation\nPhotography\nPublishing\nVeterinary medicine\n9.5\nAny other activity not listed elsewhere\nInvestigation or security\nManufacturing fabricated metal products\n10\nBoarding or care of animals\nFilm, radio, television or video production\n10.5\nBusiness services that are not listed elsewhere\nComputer repair services\nEntertainment or journalism\nEstate agency or property management services\nLaundry or dry-cleaning services\nSecretarial services\n11\nFinancial services\n11.5\nCatering services, including restaurants and takeaways\nHairdressing or other beauty treatment services\nReal estate activity not listed elsewhere\n12\nArchitect, civil and structural engineer or surveyor\nManagement consultancy\n12.5\nAccountancy or book-keeping\nComputer and IT consultancy or data processing\nLawyer or legal services\n13\nLabour-only building or construction services\n13.5",
  "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/2003/3220/regulation/20",
    "retrieved_at": "2026-10-29T05:37:09.210592+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."
}