Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Flat Rate Scheme

From
HM Revenue & Customs
Updated
, see all updates

Trade Sectors: table of flat rates - 1 December 2008 to 31 December 2009

Since the scheme was introduced, some of the flat rate percentages have been amended. The following table contains the flat rates that were in force between 1 December 2008 and 31 December 2009.

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

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

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

                 

A

Category of Business Appropriate Percentage
   
Accountancy or book-keeping 11.5
Advertising 8.5
Agricultural services 7
Any other activity not elsewhere listed 9
Architect, civil and structural engineer or surveyor 11

B

Category of Business Appropriate Percentage
   
Boarding or care of animals 9.5
Business services that are not listed elsewhere 9.5

C

Category of Business Appropriate Percentage
   
Catering services including restaurants and takeaways 10.5
Computer and IT consultancy or data processing 11.5
Computer repair services 10

D

Category of Business Appropriate Percentage
   
Dealing in waste or scrap 8.5

E

Category of Business Appropriate Percentage
   
Entertainment or journalism 9.5
Estate agency or property management services 9.5

F

Category of Business Appropriate Percentage
   
Farming or agriculture that is not listed elsewhere 5.5
Film, radio, television or video production 9.5
Financial services 10.5
Forestry or fishing 8

G

Category of Business Appropriate Percentage
   
General building or construction services* 7.5

H

Category of Business Appropriate Percentage
   
Hairdressing or other beauty treatment services 10.5
Hiring or renting goods 7.5
Hotel or accommodation 8.5

I

Category of Business Appropriate Percentage
   
Investigation or security 9

L

Category of Business Appropriate Percentage
   
Labour-only building or construction services (see ) 11.5
Laundry or dry-cleaning services 9.5
Lawyer or legal services 12
Library, archive, museum or other cultural activity 7.5

M

Category of Business Appropriate Percentage
   
Management consultancy 11
Manufacturing fabricated metal products 8.5
Manufacturing food 7
Manufacturing that is not listed elsewhere 7.5
Manufacturing yarn, textiles or clothing 7.5
Membership organisation 5.5
Mining or quarrying 8

P

Category of Business Appropriate Percentage
   
Packaging 7.5
Photography 8.5
Post offices 2
Printing 6.5
Publishing 8.5
Pubs 5.5

R

Category of Business Appropriate Percentage
   
Real estate activity not listed elsewhere 11
Repairing personal or household goods 7.5
Repairing vehicles 6.5
Retailing food, confectionery, tobacco, newspapers or children’s clothing 2
Retailing pharmaceuticals, medical goods, cosmetics or toiletries 6
Retailing that is not listed elsewhere 5.5
Retailing vehicles or fuel 5.5

S

Category of Business Appropriate Percentage
   
Secretarial services 9.5
Social work 8
Sport or recreation 6

T

Category of Business Appropriate Percentage
   
Transport or storage, including couriers, freight, removals and taxis 8
Travel agency 8

V

Category of Business Appropriate Percentage
   
Veterinary medicine 8

W

Category of Business Appropriate Percentage
   
Wholesaling agricultural products 5.5
Wholesaling food 5
Wholesaling that is not listed elsewhere 6

Note

“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”.