{
  "url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55K",
  "json_url": "https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55K.json",
  "legislation": "uksi/1995/2518",
  "legislation_title": "The Value Added Tax Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-regulations-1995",
  "path": "regulation/55K",
  "kind": "regulation",
  "number": "55K",
  "heading": "Category of business",
  "text": "(1) Where, at a relevant date, a flat-rate trader is expected, on reasonable grounds, to carry on business in more than one category in the period concerned, paragraph (3) below shall apply.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) He shall be regarded as being expected, on reasonable grounds, to carry on that category of business which is expected, on reasonable grounds, to be his main business activity in that period.\n(4) In paragraph (3) above, his main business activity in a period is to be determined by reference to the respective proportions of his relevant turnover expected, on reasonable grounds, to be generated by each business activity expected, on reasonable grounds, to be carried on in the period.\nTable\nCategory of business\nAppropriate percentage\n(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”.\nAccountancy or book-keeping\n14.5\nAdvertising\n11\nAgricultural services\n11\nAny other activity not listed elsewhere\n12\nArchitect, civil and structural engineer or surveyor\n14.5\nBoarding or care of animals\n12\nBusiness services that are not listed elsewhere\n12\nCatering services including restaurants and takeaways\n4.5\nComputer and IT consultancy or data processing\n14.5\nComputer repair services\n10.5\nDealing in waste or scrap\n10.5\nEntertainment or journalism\n12.5\nEstate agency or property management services\n12\nFarming or agriculture that is not listed elsewhere\n6.5\nFilm, radio, television or video production\n13\nFinancial services\n13.5\nForestry or fishing\n10.5\nGeneral building or construction services\n9.5\nHairdressing or other beauty treatment services\n13\nHiring or renting goods\n9.5\nHotel or accommodation\n0\nInvestigation or security\n12\nLabour-only building or construction services\n14.5\nLaundry or dry-cleaning services\n12\nLawyer or legal services\n14.5\nLibrary, archive, museum or other cultural activity\n9.5\nManagement consultancy\n14\nManufacturing fabricated metal products\n10.5\nManufacturing food\n9\nManufacturing that is not listed elsewhere\n9.5\nManufacturing yarn, textiles or clothing\n9\nMembership organisation\n8\nMining or quarrying\n10\nPackaging\n9\nPhotography\n11\nPost offices\n5\nPrinting\n8.5\nPublishing\n11\nPubs\n1\nReal estate activity not listed elsewhere\n14\nRepairing personal or household goods\n10\nRepairing vehicles\n8.5\nRetailing food, confectionary, tobacco, newspapers or children’s clothing\n4\nRetailing pharmaceuticals, medical goods, cosmetics or toiletries\n8\nRetailing that is not listed elsewhere\n7.5\nRetailing vehicles or fuel\n6.5\nSecretarial services\n13\nSocial work\n11\nSport or recreation\n8.5\nTransport or storage, including couriers, freight, removals and taxis\n10\nTravel agency\n10.5\nVeterinary medicine\n11\nWholesaling agricultural products\n8\nWholesaling food\n7.5\nWholesaling that is not listed elsewhere\n8.5",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7A inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 55K(2) omitted (1.1.2004) by virtue of The Value Added Tax (Amendment) (No. 6) Regulations 2003 (S.I. 2003/3220), regs. 1(1)(b), 18(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 55K Table substituted (4.1.2011) by The Value Added Tax (Amendment) (No. 3) Regulations 2010 (S.I. 2010/2940), regs. 1, 4"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 55K Table substituted (temp.) (15.7.2020) by virtue of The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 6(a) (with art. 5)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in reg. 55K Table substituted (temp.) (15.7.2020) by virtue of The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 6(b) (with art. 5)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in reg. 55K Table substituted (temp.) (15.7.2020) by virtue of The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 6(c) (with art. 5)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 55K modified (temp. until 30.9.2021) (15.7.2020) by The Value Added Tax (Reduced Rate) (Hospitality and Tourism) (Coronavirus) Order 2020 (S.I. 2020/728), arts. 1, 2, 5, 6 (as amended (10.6.2021) by Finance Act 2021 (c. 26), ss. 92, 93)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "(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”."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2518/regulation/55K",
    "retrieved_at": "2026-10-29T13:01:01.982800+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."
}