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HMRC internal manual

VAT Flat Rate Scheme

From
HM Revenue & Customs
Updated
, see all updates

Trade Sectors: table of flat rates - 1 January 2010 to 3 January 2011

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 January 2010 and 3 January 2011.

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

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.

                 

A

Category of Business Appropriate Percentage
   
Accountancy or book-keeping 13
Advertising 10
Agricultural services 10
Any other activity not elsewhere listed 10.5
Architect, civil and structural engineer or surveyor 13

B

Category of Business Appropriate Percentage
   
Boarding or care of animals 10.5
Business services that are not listed elsewhere 10.5

C

Category of Business Appropriate Percentage
   
Catering services including restaurants and takeaways 11
Computer and IT consultancy or data processing 13
Computer repair services 9.5

D

Category of Business Appropriate Percentage
   
Dealing in waste or scrap 9.5

E

Category of Business Appropriate Percentage
   
Entertainment or journalism 11
Estate agency or property management services 10.5

F

Category of Business Appropriate Percentage
   
Farming or agriculture that is not listed elsewhere 6
Film, radio, television or video production 11.5
Financial services 12
Forestry or fishing 9.5

G

Category of Business Appropriate Percentage
   
General building or construction services* 8.5

H

Category of Business Appropriate Percentage
   
Hairdressing or other beauty treatment services 11.5
Hiring or renting goods 8.5
Hotel or accommodation 9.5

I

Category of Business Appropriate Percentage
   
Investigation or security 10.5

L

Category of Business Appropriate Percentage
   
Labour-only building or construction services (see ) 13
Laundry or dry-cleaning services 10.5
Lawyer or legal services 13
Library, archive, museum or other cultural activity 8.5

M

Category of Business Appropriate Percentage
   
Management consultancy 12.5
Manufacturing fabricated metal products 9.5
Manufacturing food 8
Manufacturing that is not listed elsewhere 8.5
Manufacturing yarn, textiles or clothing 8
Membership organisation 7
Mining or quarrying 9

P

Category of Business Appropriate Percentage
   
Packaging 8
Photography 10
Post offices 4.5
Printing 7.5
Publishing 10
Pubs 6

R

Category of Business Appropriate Percentage
   
Real estate activity not listed elsewhere 12.5
Repairing personal or household goods 9
Repairing vehicles 7.5
Retailing food, confectionery, tobacco, newspapers or children’s clothing 3.5
Retailing pharmaceuticals, medical goods, cosmetics or toiletries 7
Retailing that is not listed elsewhere 6.5
Retailing vehicles or fuel 6

S

Category of Business Appropriate Percentage
   
Secretarial services 11.5
Social work 10
Sport or recreation 7.5

T

Category of Business Appropriate Percentage
   
Transport or storage, including couriers, freight, removals and taxis 9
Travel agency 9.5

V

Category of Business Appropriate Percentage
   
Veterinary medicine 10

W

Category of Business Appropriate Percentage
   
Wholesaling agricultural products 7
Wholesaling food 6.5
Wholesaling that is not listed elsewhere 7.5

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”.