# The Value Added Tax Regulations 1995, Regulation 55K: Category of business


(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.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.
(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.
Table
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
14.5
Advertising
11
Agricultural services
11
Any other activity not listed elsewhere
12
Architect, civil and structural engineer or surveyor
14.5
Boarding or care of animals
12
Business services that are not listed elsewhere
12
Catering services including restaurants and takeaways
4.5
Computer and IT consultancy or data processing
14.5
Computer repair services
10.5
Dealing in waste or scrap
10.5
Entertainment or journalism
12.5
Estate agency or property management services
12
Farming or agriculture that is not listed elsewhere
6.5
Film, radio, television or video production
13
Financial services
13.5
Forestry or fishing
10.5
General building or construction services
9.5
Hairdressing or other beauty treatment services
13
Hiring or renting goods
9.5
Hotel or accommodation
0
Investigation or security
12
Labour-only building or construction services
14.5
Laundry or dry-cleaning services
12
Lawyer or legal services
14.5
Library, archive, museum or other cultural activity
9.5
Management consultancy
14
Manufacturing fabricated metal products
10.5
Manufacturing food
9
Manufacturing that is not listed elsewhere
9.5
Manufacturing yarn, textiles or clothing
9
Membership organisation
8
Mining or quarrying
10
Packaging
9
Photography
11
Post offices
5
Printing
8.5
Publishing
11
Pubs
1
Real estate activity not listed elsewhere
14
Repairing personal or household goods
10
Repairing vehicles
8.5
Retailing food, confectionary, tobacco, newspapers or children’s clothing
4
Retailing pharmaceuticals, medical goods, cosmetics or toiletries
8
Retailing that is not listed elsewhere
7.5
Retailing vehicles or fuel
6.5
Secretarial services
13
Social work
11
Sport or recreation
8.5
Transport or storage, including couriers, freight, removals and taxis
10
Travel agency
10.5
Veterinary medicine
11
Wholesaling agricultural products
8
Wholesaling food
7.5
Wholesaling that is not listed elsewhere
8.5

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Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/55K (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-55K
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.