VAT
Flat Rate Scheme
As a result of the new VAT rate, the flat rate scheme rates have been amended.
These rates apply from 1 January 2010 until further notice.
| Category of business |
Appropriate percentage |
| Accountancy or book-keeping |
13 |
| Advertising |
10 |
| Agricultural services |
10 |
| Any other activity not listed elsewhere |
10.5 |
| Architect, civil and structural engineer or surveyor |
13 |
| Boarding or care of animals |
10.5 |
| Business services that are not listed elsewhere |
10.5 |
| Catering services including restaurants and takeaways |
11 |
| Computer and IT consultancy or data processing |
13 |
| Computer repair services |
9.5 |
| Dealing in waste or scrap |
9.5 |
| Entertainment or journalism |
11 |
| Estate agency or property management services |
10.5 |
| 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 |
| General building or construction services |
8.5 |
| Hairdressing or other beauty treatment services |
11.5 |
| Hiring or renting goods |
8.5 |
| Hotel or accommodation |
9.5 |
| Investigation or security |
10.5 |
| Labour-only building or construction services |
13 |
| Laundry or dry-cleaning services |
10.5 |
| Lawyer or legal services |
13 |
| Library, archive, museum or other cultural activity |
8.5 |
| 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 |
| Packaging |
8 |
| Photography |
10 |
| Post offices |
4.5 |
| Printing |
7.5 |
| Publishing |
10 |
| Pubs |
6 |
| Real estate activity not listed elsewhere |
12.5 |
| Repairing personal or household goods |
9 |
| Repairing vehicles |
7.5 |
| Retailing food, confectionary, 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 |
| Secretarial services |
11.5 |
| Social work |
10 |
| Sport or recreation |
7.5 |
| Transport or storage, including couriers, freight, removals and taxis |
9 |
| Travel agency |
9.5 |
| Veterinary medicine |
10 |
| Wholesaling agricultural products |
7 |
| Wholesaling food |
6.5 |
| Wholesaling that is not listed elsewhere |
7.5 |
If you think your business may be affected in any way, please contact our VAT Director Sharon Crush sharon.crush@creaseys.co.uk
to discuss your circumstances and the way forward.
Change of Rate
Essential info on how to
account for the change
in basic rate VAT
Find out more
Cross Border Supply
New procedures for the
supply of services
across borders
Find out more
Creaseys