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HMRC internal manual

VAT Flat Rate Scheme

Trade Sectors: A to Z of flat rate percentages by trade

This A-Z list is sorted by trades and shows the sector to which HMRC considers they belong and the corresponding flat rate percentage. You will find that the sectors are broken down more here, than in the notice.

FRS7300 contains an A-Z list of flat rate percentages by sector.

FRS7700 contains the flat rates in force between 1 December 2008 and 31 December 2009.

FRS7800 contains the flat rates in force between 1 January 2010 and 3 January 2011.

                         

A

Trade Sector %
     
Accountants Accountancy or book-keeping 14.5
Adult clothes Retailing that is not listed elsewhere 7.5
Advertising consultants Advertising 11
Advertising services such as billposting Advertising 11
Advertising space providers Advertising 11
Agricultural, construction or civil engineering equipment rental Hiring or renting goods 9.5
Aircraft Wholesaling that is not listed elsewhere 8.5
Alcoholic beverages Manufacturing food 9
Alcoholic beverages Wholesaling food 7.5
Alterations and extensions to commercial or domestic buildings or civil engineering works General building or construction services - where materials supplied are 10% or more of turnover 9.5
Alterations and extensions to commercial or domestic buildings or civil engineering works Labour only, building or construction services - where materials supplied are less than 10% of turnover 14.5
Animal blacksmithing/farrier Boarding or care of animals 12
Animal feed Wholesaling agricultural products 8
Animal foods Manufacturing food 9
Antiques Retailing that is not listed elsewhere 7.5
Architects Architect, civil and structural engineer or surveyor 14.5
Archives Library, archive, museum or other cultural activity 9.5
Art from galleries Retailing that is not listed elsewhere 7.5
Artists and Arts facilities Entertainment or journalism 12.5
Authors Entertainment or journalism 12.5

B

Trade Sector %
     
Bakers Retailing food, confectionery, tobacco, newspapers or children’s clothing 4
Bakery Manufacturing food 9
Banks Financial services 13.5
Barristers Lawyer or legal services 14.5
Beauticians Hairdressing or other beauty treatment services 13
Bed and Breakfast Hotel or accommodation 10.5
Betting shops Sport or recreation 8.5
Bookbinding Printing 8.5
Book-keepers Accountancy or bookkeeping 14.5
Books Publishing 11
Books Retailing that is not listed elsewhere 7.5
Botanical and other gardens Library, archive, museum or other cultural activity 9.5
Boxes, labels and stationery in paper and cupboard Manufacturing that is not listed elsewhere 9.5
Builder’s and carpenter’s metal products Manufacturing fabricated metal products 10.5
Building completion General building or construction services - where materials supplied are 10% or more of turnover 9.5
Building completion Labour only, building or construction services - where materials supplied are less than 10% of turnover 14.5
Building societies Financial services 13.5
Business and employers organisation Membership organisation 8
Business consultancy Management consultancy 14
Butchers Retailing food, confectionery, tobacco, newspapers or children’s clothing 4
Buying, development and sale of real estate Real estate activity that is not listed elsewhere 14

C

Trade Sector %
     
Cameras Wholesaling that is not listed elsewhere 8.5
Camping and caravan sites Hotel or accommodation 10.5
Canteens Catering services, including restaurants and takeaways 12.5
Car or van rental Hiring or renting goods 9.5
Carpets Manufacturing yarn, textiles or clothing 9
Cash and carry Wholesaling that is not listed elsewhere 8.5
Casting for theatre, TV or films Sport or recreation 8.5
Catering Catering services, including restaurants and takeaways 12.5
Catteries, kennels and stables Boarding or care of animals 12
Chemicals Wholesaling that is not listed elsewhere 8.5
Children’s clothes of all types and materials Retailing food, confectionery, tobacco, newspapers or children’s clothing 4
China glassware Wholesaling that is not listed elsewhere 8.5
Civil and structural engineers Architect, civil and structural engineer or surveyor 14.5
Cleaning services Business services that are not listed elsewhere 12
Clothing Wholesaling that is not listed elsewhere 8.5
Cocoa, chocolate and confectionery Manufacturing food 9
Coffee, tea and cocoa Wholesaling food 7.5
Coin operated photographic machines Any other activity that is not listed elsewhere 12
Collection, purification and distribution of water Manufacturing that is not listed elsewhere 9.5
Computer repairs Computer repair services 10.5
Confectioners/newsagents/tobacconists (CTNs) Retailing food, confectionery, tobacco, newspapers or children’s clothing 4
Confectionery Wholesaling food 7.5
Containers and tanks, reservoirs, boilers and radiators Manufacturing fabricated metal products 10.5
Cookie shops Retailing food, confectionery, tobacco, newspapers or children’s clothing 4
Cork, straw, pulp, paper and cardboard production Manufacturing that is not listed elsewhere 9.5
Cosmetics Retailing pharmaceuticals, medical goods, cosmetics or toiletries 8
Couriers Transport or storage, including couriers, freight, removals and taxis 10
Credit granting Financial services 13.5
Credit reporting and collection services Business services that are not listed elsewhere 12
Cut, make and trim Manufacturing yarn, textiles or clothing 9
Cutlery, tools, locks and hinges Manufacturing fabricated metal products 10.5

D

Trade Sector %
     
Dairy produce Wholesaling food 7.5
Dairy production Manufacturing food 9
Dance halls Entertainment or journalism 12.5
Dance instruction Entertainment or journalism 12.5
Data processing and database activities Computer and IT consultancy or data processing 14.5
Debt factoring Financial services 13.5
Defence activities Any other activity that is not listed elsewhere 12
Delicatessen Retailing food, confectionery, tobacco, newspapers or children’s clothing 4
Detective agencies Investigation or security 12
Discos Entertainment or journalism 12.5
Dispensing chemists Retailing pharmaceuticals, medical goods, cosmetics or toiletries 8
Dog walkers Boarding or care of animals 12
Driving schools Any other activity that is not listed elsewhere 12
Dry cleaning services Laundry or dry cleaning services 12

E

Trade Sector %
     
Earth moving, demolition and landscaping General building or construction services - where materials supplied are 10% or more of turnover 9.5
Earth moving, demolition and landscaping Labour only, building or construction services - where materials supplied are less than 10% of turnover 14.5
Edible oils and fats Wholesaling food 7.5
Education Any other activity that is not listed elsewhere 12
Electricians General building or construction services - where materials supplied are 10% or more of turnover 9.5
Electricians Labour only, building or construction services - where materials supplied are less than 10% of turnover 14.5
Engineering consultants and designers Architect, civil, structural engineer or surveyor 14.5
Estate agency services Estate agency or property management services 12
Excise warehousing Transport or storage, including couriers, freight, removals and taxis 10
Exhibition and fair organisers Business services that are not listed elsewhere 12
Extermination services Business services that are not listed elsewhere 12
Extraction of peat Any other activity that is not listed elsewhere 12
Extraction of petroleum and natural gas Manufacturing that is not listed elsewhere 9.5

F

Trade Sector %
     
Fairs and amusement parks Entertainment or journalism 12.5
Filling stations Retailing vehicles or fuel 6.5
Film processing Photography 11
Financial consultancy Management consultancy 14
Financial leasing Financial services 13.5
Fire and rescue services Any other activity that is not listed elsewhere 12
Fish and shellfish Wholesaling food 7.5
Fish farms Forestry or fishing 10.5
Fish hatcheries Forestry or fishing 10.5
Fishing Forestry or fishing 10.5
Fishmongers Retailing food, confectionery, tobacco, newspapers or children’s clothing 4
Floor and wall coverings General building or construction services - where materials supplied are 10% or more of turnover 9.5
Floor and wall coverings Labour only, building or construction services - where materials supplied are less than 10% of turnover 14.5
Floor coverings Retailing that is not listed elsewhere 7.5
Flowers and plants Wholesaling agricultural products 8
Food, beverages, tobacco Wholesaling that is not listed elsewhere 8.5
Footwear Wholesaling that is not listed elsewhere 8.5
Forestry Forestry or fishing 10.5
Forging, stamping, pressing or roll forming of metal items Manufacturing fabricated metal products 10.5
Freight haulage Transport or storage, including couriers, freight, removals and taxis 10
Frozen or refrigerated goods Transport or storage, including couriers, freight, removals and taxis 10
Fruit and vegetables Wholesaling food 7.5
Funeral services Any other activity that is not listed elsewhere 12
Fur or leather clothes Retailing that is not listed elsewhere 7.5
Fur, skins and hides Wholesaling agricultural products 8
Furniture Manufacturing that is not listed elsewhere 9.5
Furniture Retailing that is not listed elsewhere 7.5
Furniture Wholesaling that is not listed elsewhere 8.5
Furniture removal Transport or storage, including couriers, freight, removals and taxis 10

G

Trade Sector %
     
Gambling Sport or recreation 8.5
Game Wholesaling food 7.5
General mechanical engineering Manufacturing fabricated metal products 10.5
Glaziers General building or construction services - where materials supplied are 10% or more of turnover 9.5
Glaziers Labour only, building or construction services - where materials supplied are less than 10% of turnover 14.5
Grain milling Manufacturing food 9
Grain transport Transport or storage, including couriers, freight, removals and taxis 10
Grain wholesale Wholesaling agricultural products 8
Greengrocers Retailing food, confectionery, tobacco, newspapers or children’s clothing 4
Grocers Retailing food, confectionery, tobacco, newspapers or children’s clothing 4
Growing of any crops, fruit or animals Farming or agriculture that is not listed elsewhere 6.5

H

Trade Sector %
     
Hairdressers Hairdressing or other beauty treatment services 13
Hardware Retailing that is not listed elsewhere 7.5
Hardware and software consultants Computer and IT consultancy or data processing 14.5
Hats Manufacturing yarn, textiles or clothing 9
Hauliers Transport or storage, including couriers, freight, removals and taxis 10
Health foods Retailing food, confectionery, tobacco, newspapers or children’s clothing 4
Hearing aids Retailing pharmaceuticals, medical goods, cosmetics or toiletries 8
Historical sites and buildings Library, archive, museum or other cultural activity 9.5
Holiday centres and villages Hotel or accommodation 10.5
Hospitals, nursing homes, medical or dental services Any other activity that is not listed elsewhere 12
Household goods Retailing that is not listed elsewhere 7.5
Household, toilet and sanitary goods Manufacturing that is not listed elsewhere 9.5

I

Trade Sector %
     
Ice cream (manufacture of) Manufacturing food 9
Ice cream (retail of) Retailing food, confectionery, tobacco, newspapers or children’s clothing 4
Ice or roller rinks Sport or recreation 8.5
Income tax preparation services Accountancy or bookkeeping 14.5
Industrial equipment Wholesaling that is not listed elsewhere 8.5
Injury claims services Lawyer or legal services 14.5

J

Trade Sector %
     
Jewellery (wholesale of) Wholesaling that is not listed elsewhere 8.5
Jewellery, coins and medals (manufacture of) Manufacturing that is not listed elsewhere 9.5
Joiners/carpenters General building or construction services - where materials supplied are 10% or more of turnover 9.5
Joiners/carpenters Labour only, building or construction services - where materials supplied are less than 10% of turnover 14.5
Journalists and news agency Entertainment or journalism 12.5
Journals Publishing 11
Juices, mineral waters and soft drinks Wholesaling food 7.5

K

Trade Sector %
     
Knitted or crocheted fabrics Manufacturing yarn, textiles or clothing 9

L

Trade Sector %
     
Lace Manufacturing yarn, textiles or clothing 9
Launderettes Laundry or dry cleaning services 12
Laundry services Laundry or dry cleaning services 12
Law and order or Judicial activities Any other activity that is not listed elsewhere 12
Leather and fur clothes making Manufacturing yarn, textiles or clothing 9
Letting of conference or exhibition centres Real estate activity that is not listed elsewhere 14
Letting of own property Real estate activity that is not listed elsewhere 14
Libraries Library, archive, museum or other cultural activity 9.5
Licensed and unlicensed restaurants and cafés Catering services, including restaurants and takeaways 12.5
Licensed clubs Pubs 6.5
Licensed or unlicensed hotels or motels with or without restaurants Hotel or accommodation 10.5
Lighting Retailing that is not listed elsewhere 7.5
Liquids or gases Transport or storage, including couriers, freight, removals and taxis 10
Live animals Wholesaling agricultural products 8
Live theatre Entertainment or journalism 12.5
Logging Forestry or fishing 10.5

M

Trade Sector %
     
Machine tools Wholesaling that is not listed elsewhere 8.5
Machinery Wholesaling that is not listed elsewhere 8.5
Mail order Retailing that is not listed elsewhere 7.5
Making carpentry items Manufacturing that is not listed elsewhere 9.5
Making of pesticides, pharmaceuticals, explosives, man-made fibres, rubber, plastic, glass, ceramic, bricks, cement and concrete products Manufacturing that is not listed elsewhere 9.5
Management activities of holding companies Business services that are not listed elsewhere 12
Management consultancy Management consultancy 14
Manicurists Hairdressing or other beauty treatment services 13
Manufacture of industrial chemicals, paints, inks, dyes and sealants Manufacturing that is not listed elsewhere 9.5
Manufacture, wholesale and retail of packaging Packaging 9
Market research and opinion pollsters Business services that are not listed elsewhere 12
Massage parlours Hairdressing or other beauty treatment services 13
Meat and meat products Wholesaling food 7.5
Medical and orthopaedic goods Retailing pharmaceuticals, medical goods, cosmetics or toiletries 8
Menswear Retailing that is not listed elsewhere 7.5
Mineral water and soft drinks Manufacturing food 9
Mobile telephones Retailing that is not listed elsewhere 7.5
Mortgage finance businesses Financial services 13.5
Motorcycles Retailing vehicles or fuel 6.5
Museums Library, archive, museum or other cultural activity 9.5
Musical instruments Wholesaling that is not listed elsewhere 8.5

N

Trade Sector %
     
Nature reserves Library, archive, museum or other cultural activity 9.5
Newspaper, book or periodical printing Printing 8.5
Newspapers (publishing of) Publishing 11

O

Trade Sector %
     
Office equipment Wholesaling that is not listed elsewhere 8.5
Office machinery, electric motors, generators and transformers Manufacturing that is not listed elsewhere 9.5
Off-licenses Retailing food, confectionery, tobacco, newspapers or children’s clothing 4
Ore or chemical mines, deep or opencast Mining or quarrying 10
Other building equipment installers General building or construction services - where materials supplied are 10% or more of turnover 9.5
Other building equipment installers Labour only, building or construction services - where materials supplied are less than 10% of turnover 14.5
Owning of racehorses Sport or recreation 8.5

P

Trade Sector %
     
Painters General building or construction services - where materials supplied are 10% or more of turnover 9.5
Painters Labour only, building or construction services - where materials supplied are less than 10% of turnover 14.5
Paints glass Retailing that is not listed elsewhere 7.5
Parts and accessories Retailing vehicles or fuels 6.5
Passenger or goods transport by rail, coach, underground, taxi, tram, sea, canal or air Transport or storage, including couriers, freight, removals and taxis 10
Passenger transport rental (inc Land, Water or Air) Hiring or renting goods 9.5
Periodicals Publishing 11
Pet coat clipping Boarding or care of animals 12
Pharmaceuticals Wholesaling that is not listed elsewhere 8.5
Photographic equipment Retailing that is not listed elsewhere 7.5
Plasterers General building or construction services - where materials supplied are 10% or more of turnover 9.5
Plasterers Labour only, building or construction services - where materials supplied are less than 10% of turnover 14.5
Plumbers General building or construction services - where materials supplied are 10% or more of turnover 9.5
Plumbers Labour only, building or construction services - where materials supplied are less than 10% of turnover 14.5
Political organisations Membership organisation 8
Portrait or other, specialist, photography Photography 11
Post offices Post offices 5
Poultry and eggs Wholesaling food 7.5
Preparation and spinning of natural and man-made fibres Manufacturing yarn, textiles or clothing 9
Private households Any other activity that is not listed elsewhere 12
Processing and preservation of fruits and vegetables Manufacturing food 9
Processing of fish Manufacturing food 9
Production and preserving of meat products Manufacturing food 9
Production of edible fats and margarine Manufacturing food 9
Production, distribution and trade in gas or electricity Manufacturing that is not listed elsewhere 9.5
Professional organisations Membership organisation 8
Property management services Estate agency or property management services 12
Public houses however managed Pubs 6.5
Public relations Management consultancy 14

Q

Trade Sector %
     
Quantity surveyors Architect, civil and structural engineer or surveyor 14.5
Quarries for building stone, limestone, gypsum, chalk, slate, sand, gravel, clay or kaolin Mining or quarrying 10

R

Trade Sector %
     
Records, tapes, CDs or videos Wholesaling that is not listed elsewhere 8.5
Refining of metals and making of articles in metal Manufacturing that is not listed elsewhere 9.5
Religious organisations Membership organisation 8
Removals Transport or storage, including couriers, freight, removals and taxis 10
Removing or storing private possessions Transport or storage, including couriers, freight, removals and taxis 10
Repair and maintenance of all types of vehicles Repairing vehicles 8.5
Repair of boots, shoes, household and electrical goods, watches, clocks, or jewellery Repairing personal or household goods 10
Research and development Business services that are not listed elsewhere 12
Ribbon Manufacturing yarn, textiles or clothing 9
Road, airfield, sports facility and water project building General building or construction services - where materials supplied are 10% or more of turnover 9.5
Road, airfield, sports facility and water project building Labour only, building or construction services - where materials supplied are less than 10% of turnover 14.5
Roofers General building or construction services - where materials supplied are 10% or more of turnover 9.5
Roofers Labour only, building or construction services - where materials supplied are less than 10% of turnover 14.5
Ropes Manufacturing yarn, textiles or clothing 9

S

Trade Sector %
     
Saddlery and harness Manufacturing that is not listed elsewhere 9.5
Sandwich shops Catering services, including restaurants and takeaways 12.5
Sawmilling, planing and impregnation of wood, plywood or veneers Manufacturing that is not listed elsewhere 9.5
Second hand goods (not cars) Retailing that is not listed elsewhere 7.5
Secretarial services Secretarial services 13
Security firms (personal, site and item) Investigation or security 12
Seeds Wholesaling agricultural products 8
Self-catering accommodation Hotel or accommodation 10.5
Services to agriculture such as equipment hire with operator or animal transport or breeding services Agricultural services 11
Sewage treatment Any other activity that is not listed elsewhere 12
Ships and boats Wholesaling that is not listed elsewhere 8.5
Shoes Manufacturing that is not listed elsewhere 9.5
Skateboarding parks Sport or recreation 8.5
Slaughter of animals Manufacturing food 9
Social work for charities or otherwise with or without accommodation Social work 11
Software publishing Computer and IT consultancy or data processing 14.5
Solicitors Lawyer or legal services 14.5
Sound recordings Publishing 11
Sound, video or computer recording Film, radio, television or video production 13
Sporting and recreational equipment rental Hiring or renting goods 9.5
Sports arenas and stadia Sport or recreation 8.5
Sports goods Retailing that is not listed elsewhere 7.5
Sports goods and toys Manufacturing that is not listed elsewhere 9.5
Stalls and markets Retailing that is not listed elsewhere 7.5
Stationery Retailing that is not listed elsewhere 7.5
Steam generators Manufacturing fabricated metal products 10.5
Steel drums and other light metal packaging Manufacturing fabricated metal products 10.5
Sub-post offices Post offices 5
Sugar production Manufacturing food 9
Suntan parlours Hairdressing or other beauty treatment services 13
Surveyors Architect, civil and structural engineer or surveyor 14.5

T

Trade Sector %
     
Takeaway food shops and mobile stands Catering services, including restaurants and takeaways 12.5
Tanning and dressing of leather Manufacturing that is not listed elsewhere 9.5
Taxis Transport or storage, including couriers, freight, removals and taxis 10
Tea and coffee Manufacturing food 9
Technical testing and analysis Business services that are not listed elsewhere 12
Telecommunications Any other activity that is not listed elsewhere 12
Tobacco (wholesale of) Wholesaling food 7.5
Tobacco products (manufacture of) Manufacturing that is not listed elsewhere 9.5
Toiletries Retailing pharmaceuticals, medical goods, cosmetics or toiletries 8
Tour guides Any other activity that is not listed elsewhere 12
Town planners Architect, civil and structural engineer or surveyor 14.5
Toys and games Wholesaling that is not listed elsewhere 8.5
Trade unions Membership organisation 8
Transport Transport or storage, including couriers, freight, removals and taxis 10
Travel agencies Travel agency 10.5
Travel organisers (excluding those using the Tour Operator’s Margin Scheme) Travel agency 10.5
TV or video recorders Hiring or renting goods 9.5
TV, film, radio or video production, distribution or projection Film, radio, television or video production 13
Typesetting/Master production Printing 8.5

U

Trade Sector %
     
Unmanufactured tobacco Wholesaling agricultural products 8

V

Trade Sector %
     
Vehicles, ships, motorcycles, aircraft Manufacturing that is not listed elsewhere 9.5
Veterinary activities Veterinary medicine 11
Video tapes Hiring or renting goods 9.5

W

Trade Sector %
     
Warehousing Transport or storage, including couriers, freight, removals and taxis 10
Weapons and ammunition Manufacturing that is not listed elsewhere 9.5
Weaving, finishing and manufacture of cloth Manufacturing yarn, textiles or clothing 9
Wholesale of waste and scrap Dealing in waste or scrap 10.5
Wholesale or retail of new or used vehicles Retailing vehicles or fuel 6.5
Wine making from own-grown grapes Farming or agriculture that is not listed elsewhere 6.5
Wire products, nails, screws, other fasteners, chains and springs Manufacturing fabricated metal products 10.5
Wire, measuring and control equipment Manufacturing that is not listed elsewhere 9.5
Womenswear Retailing that is not listed elsewhere 7.5

Y

Trade Sector %
     
Youth hostels Hotel or accommodation 10.5

Z

Trade Sector %
     
Zoos Library, archive, museum or other cultural activity 9.5