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HMRC internal manual

VAT Flat Rate Scheme

From
HM Revenue & Customs
Updated
, see all updates

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

This A-Z list is sorted by sector and shows the trades that HMRC considers fits within each and the corresponding flat rate percentage.

FRS7200 contains an A-Z list of flat rate percentages by trade.

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

Sector Trades %
Accountancy or bookkeeping Accountants 14.5
  Bookkeepers  
  Income tax preparation services  
Advertising Advertising consultants 11
  Advertising space providers  
  Advertising services such as billposting  
Agricultural services Services to agriculture such as equipment hire with operator or animal transport or breeding services 11
Any other activity that is not listed elsewhere Coin operated photographic machines 12
  Defence activities  
  Driving schools  
  Education  
  Extraction of peat  
  Fire and rescue services  
  Funeral services  
  Hospitals, nursing homes, medical or dental services  
  Law and order or Judicial activities  
  Private households  
  Sewage treatment  
  Telecommunications  
  Tour guides  
Architect, civil and structural engineer or surveyor Architects 14.5
  Civil and structural engineers  
  Engineering consultants and designers  
  Quantity surveyors  
  Surveyors  
  Town planners  

B

Sector Trades %
Boarding or care of animals Animal blacksmithing/farrier 12
  Catteries, kennels and stables  
  Does not include Veterinary services  
  Dog walkers  
  Pet coat clipping  
Business services that are not listed elsewhere Cleaning services 12
  Credit reporting and collection services  
  Exhibition and fair organisers  
  Extermination services  
  Management activities of holding companies  
  Market research and opinion pollsters  
  Research and development  
  Technical testing and analysis  

C

Sector Trades %
Catering services, including restaurants and takeaways Canteens 12.5
  Catering  
  Licensed and unlicensed restaurants and cafés  
  Sandwich shops  
  Takeaway food shops and mobile stands  
Computer and IT consultancy or data processing Data processing and database activities Hardware and software consultants 14.5
  Software publishing  
Computer repair services Computer repairs 10.5

D

Sector Trades %
Dealing in waste or scrap Wholesale of waste and scrap 10.5

E

Sector Trades %
Entertainment or journalism Artists and Arts facilities 12.5
  Authors  
  Dance halls  
  Dance instruction  
  Discos  
  Fairs and amusement parks  
  Journalists and news agency activities  
  Live theatre  
Estate agency or property management services Estate agency services 12
  Property management services  

F

Sector Trades %
Farming or agriculture that is not listed elsewhere Growing of any crops, fruit or animals 6.5
  Wine making from own grown grapes  
Film, radio, television or video production Sound, video or computer recording 13
  TV, film, radio or video production, distribution or projection  
Financial services Banks 13.5
  Building societies  
  Credit granting  
  Debt factoring  
  Financial leasing  
  Mortgage finance businesses  
Forestry or fishing Fish farms 10.5
  Fish hatcheries  
  Fishing  
  Forestry  
  Logging  

G

Sector Trades %
General building or construction services - use this where materials supplied are 10% or more of turnover Alterations and extensions to commercial or domestic buildings or civil engineering works 9.5
  Building completion  
  Earth moving, demolition and landscaping  
  Electricians  
  Floor and wall coverings  
  Glaziers  
  Joiners/carpenters  
  Other building equipment installers  
  Painters  
  Plasterers  
  Plumbers  
  Road, airfield, sports facility and water project building  
  Roofers  

H

Sector Trades %
Hairdressing or other beauty treatment services Beauticians 13
  Hairdressers  
  Manicurists  
  Massage parlours  
  Suntan parlours  
Hiring or renting goods Agricultural, construction or civil engineering equipment rental 9.5
  Car or van rental  
  Passenger transport rental (including land, water or air)  
  Sporting and recreational equipment rental  
  TV or video recorders  
  Video tapes  
Hotel or accommodation Bed and breakfast 10.5
  Camping and caravan sites  
  Holiday centres and villages  
  Licensed or unlicensed hotels or motels with or without restaurants  
  Self catering accommodation  
  Youth hostels  

I

Sector Trades %
Investigation or security Detective agencies 12
  Security firms (personal, site and item)  

L

Sector Trades %
Labour only building or construction services - use this where materials supplied are less than 10 per cent of turnover Alterations and extensions to commercial or domestic buildings or civil engineering works 14.5
  Building completion  
  Earth moving, demolition and landscaping  
  Electricians  
  Floor and wall coverings  
  Glaziers  
  Joiners/carpenters  
  Other building equipment installers  
  Painters  
  Plasterers  
  Plumbers  
  Road, airfield, sports facility and water project building  
  Roofers  
Laundry or dry cleaning services Dry cleaning services 12
  Launderettes  
  Laundry services  
Lawyer or legal services Barristers 14.5
  Injury claims services  
  Solicitors  
Library, archive, museum or other cultural activity Archives 9.5
  Botanical and other gardens  
  Historical sites and buildings  
  Libraries  
  Museums  
  Nature reserves  
  Zoos  

M

Sector Trades %
Management consultancy Business consultancy 14
  Financial consultancy  
  Management consultancy  
  Public relations  
Manufacturing fabricated metal products Builder’s and carpenter’s metal products 10.5
  Containers and tanks, reservoirs, boilers and radiators  
  Cutlery, tools, locks and hinges  
  Forging, stamping, pressing or roll forming of metal items  
  General mechanical engineering  
  Steam generators  
  Steel drums and other light metal packaging  
  Wire products, nails, screws, other fasteners, chains and springs  
Manufacturing food Alcoholic beverages 9
  Animal foods  
  Bakery  
  Cocoa, chocolate and confectionery  
  Dairy production  
  Grain milling  
  Ice cream  
  Mineral water and soft drinks  
  Processing and preservation of fruits and vegetables  
  Processing of fish  
  Production and preserving of meat products  
  Production of edible fats and margarine  
  Slaughter of animals  
  Sugar production  
  Tea and coffee  
Manufacturing that is not listed elsewhere Boxes, labels and stationery in paper and cardboard 9.5
  Collection, purification and distribution of water  
  Cork, straw, pulp, paper and cardboard production  
  Extraction of petroleum and natural gas  
  Furniture  
  Household, toilet and sanitary goods  
  Jewellery, coins and medals  
  Making carpentry items  
  Making of pesticides, pharmaceuticals, explosives, man made fibres, rubber, plastic, glass, ceramic, bricks, cement and concrete products  
  Manufacture of industrial chemicals, paints, inks, dyes and sealants  
  Office machinery, electric motors, generators and transformers  
  Production, distribution and trade in gas or electricity  
  Refining of metals and making of articles in metal  
  Saddlery and harness  
  Sawmilling, planing and impregnation of wood, plywood or veneers  
  Shoes  
  Sports goods and toys  
  Tanning and dressing of leather  
  Tobacco products  
  Weapons and ammunition  
  Wire, measuring and control equipment  
  Vehicles, ships, motorcycles, aircraft  
Manufacturing yarn, textiles or clothing Carpets  
  Cut, make and trim 9
  Hats  
  Knitted or crocheted fabrics  
  Lace  
  Leather and fur clothes making  
  Preparation and spinning of natural and man made fibres  
  Ribbon  
  Ropes  
  Weaving, finishing and manufacture of cloth  
Membership organisation Business and employers organisation 8
  Political organisations  
  Professional organisations  
  Religious organisations  
  Trade Unions  
Mining or quarrying Ore or chemical mines, deep or opencast 10
  Quarries for building stone, limestone, gypsum, chalk, slate, sand, gravel, clay or kaolin  

P

Sector Trades %
Packaging Manufacture, wholesale and retail of packaging 9
Photography Film processing 11
  Portrait or other, specialist photography  
Post Offices Post offices 5
  Sub-post offices  
Printing Bookbinding 8.5
  Newspaper, book or periodical printing  
  Typesetting/Master production  
Publishing Books 11
  Journals  
  Newspapers  
  Periodicals  
  Sound recordings  
Pubs Licensed clubs 6.5
  Public houses however managed  

R

Sector Trades %
Real estate activity that is not listed elsewhere Buying, development and sale of real estate 14
  Letting of conference or exhibition centres  
  Letting of own property  
Repairing personal or household goods Repair of boots, shoes, household and electrical goods, watches, clocks, or jewellery 10
Repairing vehicles Repair and maintenance of all types of vehicles 8.5
Retailing food, confectionery, tobacco, newspapers or children’s clothing Bakers 4
  Butchers  
  Children’s clothes of all types and materials  
  Confectioners/newsagents/tobacconists (CTNs)  
  Cookie shops  
  Delicatessen  
  Fishmongers  
  Greengrocers  
  Grocers  
  Health foods  
  Ice cream  
  Off-licenses  
Retailing pharmaceuticals, medical goods, cosmetics or toiletries Cosmetics 8
  Dispensing chemists  
  Hearing aids  
  Medical and orthopaedic goods  
  Toiletries  
Retailing that is not listed elsewhere Adult clothes 7.5
  Antiques  
  Art from galleries  
  Books  
  Floor coverings  
  Fur or leather clothes  
  Furniture  
  Hardware  
  Household goods  
  Lighting  
  Mail order  
  Menswear  
  Mobile telephones  
  Paints glass  
  Photographic equipment  
  Second hand goods (not cars)  
  Sports goods  
  Stalls and markets  
  Stationery  
  Womenswear  
Retailing vehicles or fuel Filling stations 6.5
  Motorcycles  
  Parts and accessories  
  Wholesale or retail of new or used vehicles  

S

Sector Trades %
Secretarial services Secretarial services 13
Social work Social work for charities or otherwise with or without accommodation 11
Sport or recreation Betting shops 8.5
  Casting for theatre, TV or films  
  Gambling  
  Ice or roller rinks  
  Owning of racehorses  
  Skateboarding parks  
  Sports arenas and stadia  

T

Sector Trades %
Transport or storage, including couriers, freight, removals and taxis Couriers 10
  Excise warehousing  
  Frozen or refrigerated goods  
  Furniture removal  
  Grain  
  Liquids or gases  
  Passenger or goods transport by rail, coach, underground, taxi, tram, sea, canal or air  
  Removing or storing private possessions  
  Warehousing  
Travel agency Travel agencies 10.5
  Travel organisers (excluding those using the Tour Operator’s Margin Scheme)  

V

Sector Trades %
Veterinary medicine Veterinary activities 11

W

Sector Trades %
Wholesaling agricultural products Animal feed 8
  Flowers and plants  
  Fur, skins and hides  
  Grain  
  Live animals  
  Seeds  
  Unmanufactured tobacco  
Wholesaling food Alcoholic beverages 7.5
  Coffee, tea and cocoa  
  Confectionery  
  Dairy produce  
  Edible oils and fats  
  Fish and shellfish  
  Fruit and vegetables  
  Game  
  Juices, mineral waters and soft drinks  
  Meat and meat products  
  Poultry and eggs  
  Tobacco  
Wholesaling that is not listed elsewhere Aircraft 8.5
  Cameras  
  Cash and carry  
  Chemicals  
  China glassware  
  Clothing  
  Food, beverages and tobacco  
  Footwear  
  Furniture  
  Industrial equipment  
  Jewellery  
  Machine tools  
  Machinery  
  Musical instruments  
  Office equipment  
  Pharmaceuticals  
  Records, tapes, CDs and videos  
  Ships and boats  
  Toys and games