# The Value Added Tax (Amendment) (No. 6) Regulations 2003, Regulation 20


In regulation 55K (category of business), 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”.
Retailing food, confectionery, tobacco, newspapers or children’s clothing
2
Membership organisation
Postal and courier services
Pubs
Wholesaling food
5.5
Farming or agriculture that is not listed elsewhere
Retailing that is not listed elsewhere
Wholesaling agricultural products
6
Retailing pharmaceuticals, medical goods, cosmetics or toiletries
Retailing vehicles or fuel
Sport or recreation
Wholesaling that is not listed elsewhere
7
Agricultural services
Library, archive, museum or other cultural activity
Manufacturing food
Printing
Repairing vehicles
7.5
General building or construction services
Hiring or renting goods
Manufacturing that is not listed elsewhere
Manufacturing yarn, textiles or clothing
Packaging
Repairing personal or household goods
Social work
8.5
Forestry or fishing
Mining or quarrying
Transport or storage, including freight, removals and taxis
Travel agency
9
Advertising
Dealing in waste or scrap
Hotel or accommodation
Photography
Publishing
Veterinary medicine
9.5
Any other activity not listed elsewhere
Investigation or security
Manufacturing fabricated metal products
10
Boarding or care of animals
Film, radio, television or video production
10.5
Business services that are not listed elsewhere
Computer repair services
Entertainment or journalism
Estate agency or property management services
Laundry or dry-cleaning services
Secretarial services
11
Financial services
11.5
Catering services, including restaurants and takeaways
Hairdressing or other beauty treatment services
Real estate activity not listed elsewhere
12
Architect, civil and structural engineer or surveyor
Management consultancy
12.5
Accountancy or book-keeping
Computer and IT consultancy or data processing
Lawyer or legal services
13
Labour-only building or construction services
13.5

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Source: https://www.legislation.gov.uk/uksi/2003/3220/regulation/20 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-6-regulations-2003/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.