Tel: 01892 546546
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 |
Essential info on how to
account for the change
in basic rate VAT
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