VAT Flat Rate Scheme Sectors

If you are registered for the VAT flat rate scheme you will need to use the correct flat rate percentage.

Our A-Z list shows all of the trades in each sector and their corresponding flat rate percentages. If you want to find out more about the VAT FRS you can use our VAT FRS guide.

SectorTrades%

A

Accountancy or bookkeepingAccountants14.5
Bookkeepers14.5
Income tax preparation services14.5
AdvertisingAdvertising consultants11
Advertising space providers11
Advertising services such as billposting11
Agricultural servicesServices to agriculture such as equipment hire with operator or animal transport or breeding services11
Any other activity that is not listed elsewhereCoin operated photographic machines12
Defence activities12
Driving schools12
Education12
Extraction of peat12
Fire and rescue services12
Funeral services12
Hospitals, nursing homes, medical or dental services12
Law and order or Judicial activities12
Private households12
Sewage treatment12
Telecommunications12
Tour guides12
Architect, civil and structural engineer or surveyorArchitects14.5
Civil and structural engineers14.5
Engineering consultants and designers14.5
Quantity surveyors14.5
Surveyors14.5
Town planners14.5

B

Boarding or care of animalsAnimal blacksmithing/farrier12
Catteries, kennels and stables12
Does not include Veterinary services12
Dog walkers12
Pet coat clipping12
Business services that are not listed elsewhereCleaning services12
Credit reporting and collection services12
Exhibition and fair organisers12
Extermination services12
Management activities of holding companies12
Market research and opinion pollsters12
Research and development12
Technical testing and analysis12

C

Catering services, including restaurants and takeawaysCanteens12.5
Catering12.5
Licensed and unlicensed restaurants and cafés12.5
Sandwich shops12.5
Takeaway food shops and mobile stands12.5
Computer and IT consultancy or data processingData processing and database activities Hardware and software consultants14.5
Software publishing14.5
Computer repair servicesComputer repairs10.5

D

Dealing in waste or scrapWholesale of waste and scrap10.5

E

Entertainment or journalismArtists and Arts facilities12.5
Authors12.5
Dance halls12.5
Dance instruction12.5
Discos12.5
Fairs and amusement parks12.5
Journalists and news agency activities12.5
Live theatre12.5
Estate agency or property management servicesEstate agency services12
Property management services12

F

Farming or agriculture that is not listed elsewhereGrowing of any crops, fruit or animals6.5
Wine making from own grown grapes6.5
Film, radio, television or video productionSound, video or computer recording13
TV, film, radio or video production, distribution or projection13
Financial servicesBanks13.5
Building societies13.5
Credit granting13.5
Debt factoring13.5
Financial leasing13.5
Mortgage finance businesses13.5
Forestry or fishingFish farms10.5
Fish hatcheries10.5
Fishing10.5
ForestryLogging10.5

G

General building or construction services – use this where materials supplied are 10% or more of turnoverAlterations and extensions to commercial or domestic buildings or civil engineering works9.5
Building completion9.5
Earth moving, demolition and landscaping9.5
Electricians9.5
Floor and wall coverings9.5
Glaziers9.5
Joiners/carpenters9.5
Other building equipment installers9.5
Painters9.5
Plasterers9.5
Plumbers9.5
Road, airfield, sports facility and water project building9.5
Roofers9.5

H

Hairdressing or other beauty treatment servicesBeauticians13
Hairdressers13
Manicurists13
Massage parlours13
Suntan parlours13
Hiring or renting goodsAgricultural, construction or civil engineering equipment rental9.5
Car or van rental9.5
Passenger transport rental (including land, water or air)9.5
Sporting and recreational equipment rental9.5
TV or video recorders9.5
Video tapes9.5
Hotel or accommodationBed and breakfast10.5
Camping and caravan sites10.5
Holiday centres and villages10.5
Licensed or unlicensed hotels or motels with or without restaurants10.5
Self catering accommodation10.5
Youth hostels10.5

I

Investigation or securityDetective agencies12
Security firms (personal, site and item)12

L

Labour only building or construction services – use this where materials supplied are less than 10 per cent of turnoverAlterations and extensions to commercial or domestic buildings or civil engineering works14.5
Building completion * Earth moving, demolition and landscaping14.5
Electricians14.5
Floor and wall coverings14.5
Glaziers14.5
Joiners/carpenters14.5
Other building equipment installers14.5
Painters14.5
Plasterers14.5
Plumbers14.5
Road, airfield, sports facility and water project building14.5
Roofers14.5
Laundry or dry cleaning servicesDry cleaning services12
Launderettes12
Laundry service12
Lawyer or legal servicesBarristers14.5
Injury claims services14.5
Solicitors14.5
Library, archive, museum or other cultural activityArchives9.5
Botanical and other gardens9.5
Historical sites and buildings9.5
Libraries9.5
Museums9.5
Nature reserves9.5
Zoos9.5

M

Management consultancyBusiness consultancy14
Financial consultancy14
Management consultancy14
Public relations14
Manufacturing fabricated metal productsBuilder’s and carpenter’s metal products10.5
Containers and tanks, reservoirs, boilers and radiators10.5
Cutlery, tools, locks and hinges10.5
Forging, stamping, pressing or roll forming of metal items10.5
General mechanical engineering10.5
Steam generators10.5
Steel drums and other light metal packaging10.5
Wire products, nails, screws, other fasteners, chains and springs10.5
Manufacturing foodAlcoholic beverages9
Animal foods9
Bakery9
Cocoa, chocolate and confectionery9
Dairy production9
Grain milling9
Ice cream9
Mineral water and soft drinks9
Processing and preservation of fruits and vegetables9
Processing of fish9
Production and preserving of meat products9
Production of edible fats and margarine9
Slaughter of animals9
Sugar production9
Tea and coffee9
Manufacturing that is not listed elsewhereBoxes, labels and stationery in paper and cardboard9.5
Collection, purification and distribution of water9.5
Cork, straw, pulp, paper and cardboard production9.5
Extraction of petroleum and natural gas9.5
Furniture9.5
Household, toilet and sanitary goods9.5
Jewellery, coins and medals9.5
Making carpentry items9.5
Making of pesticides, pharmaceuticals, explosives, man made fibres, rubber, plastic, glass, ceramic, bricks, cement and concrete products9.5
Manufacture of industrial chemicals, paints, inks, dyes and sealants9.5
Office machinery, electric motors, generators and transformers9.5
Production, distribution and trade in gas or electricity9.5
Refining of metals and making of articles in metal9.5
Saddlery and harness9.5
Sawmilling, planing and impregnation of wood, plywood or veneers9.5
Shoes9.5
Sports goods and toys9.5
Tanning and dressing of leather9.5
Tobacco products9.5
Weapons and ammunition9.5
Wire, measuring and control equipment9.5
Vehicles, ships, motorcycles, aircraft9.5
Manufacturing yarn, textiles or clothingCarpets9
Cut, make and trim9
Hats9
Knitted or crocheted fabrics9
Lace9
Leather and fur clothes making9
Preparation and spinning of natural and man made fibres9
Ribbon9
Ropes9
Weaving, finishing and manufacture of cloth9
Membership organisationBusiness and employers organisation8
Political organisations8
Professional organisations8
Religious organisations8
Trade Unions8
Mining or quarryingOre or chemical mines, deep or opencast10
Quarries for building stone, limestone, gypsum, chalk, slate, sand, gravel, clay or kaolin10

P

PackagingManufacture, wholesale and retail of packaging9
PhotographyFilm processing11
Portrait or other, specialist photography11
Post OfficesPost offices5
Sub-post offices5
PrintingBookbinding8.5
Newspaper, book or periodical printing8.5
Typesetting/Master production8.5
PublishingBooks11
Journals11
Newspapers11
Periodicals11
Sound recordings11
PubsLicensed clubs6.5
Public houses however managed6.5

R

Real estate activity that is not listed elsewhereBuying, development and sale of real estate14
Letting of conference or exhibition centres14
Letting of own property14
Repairing personal or household goodsRepair of boots, shoes, household and electrical goods, watches, clocks, or jewellery10
Repairing vehiclesRepair and maintenance of all types of vehicles8.5
Retailing food, confectionery, tobacco, newspapers or children’s clothingBakers4
Butchers4
Children’s clothes of all types and materials4
Confectioners/newsagents/tobacconists (CTNs)4
Cookie shops4
Delicatessen4
Fishmongers4
Greengrocers4
Grocers4
Health foods4
Ice cream4
Off-licenses4
Retailing pharmaceuticals, medical goods, cosmetics or toiletriesCosmetics8
Dispensing chemists8
Hearing aids8
Medical and orthopaedic goods8
Toiletries8
Retailing that is not listed elsewhereAdult clothes7.5
Antiques7.5
Art from galleries7.5
Books7.5
Floor coverings7.5
Fur or leather clothes7.5
Furniture7.5
Hardware7.5
Household goods7.5
Lighting7.5
Mail order7.5
Menswear7.5
Mobile telephones7.5
Paints glass7.5
Photographic equipment7.5
Second hand goods (not cars)7.5
Sports goods7.5
Stalls and markets7.5
Stationery7.5
Womenswear7.5
Retailing vehicles or fuelFilling stations6.5
Motorcycles6.5
Parts and accessories6.5
Wholesale or retail of new or used vehicles6.5

S

Secretarial servicesSecretarial services13
Social workSocial work for charities or otherwise with or without accommodation11
Sport or recreationBetting shops8.5
Casting for theatre, TV or films8.5
Gambling8.5
Ice or roller rinks8.5
Owning of racehorses8.5
Skateboarding parks8.5
Sports arenas and stadia8.5

T

Transport or storage, including couriers, freight, removals and taxisCouriers10
Excise warehousing10
Frozen or refrigerated goods10
Furniture removal10
Grain10
Liquids or gases10
Passenger or goods transport by rail, coach, underground, taxi, tram, sea, canal or air10
Removing or storing private possessions10
Warehousing10
Travel agencyTravel agencies10.5
Travel organisers (excluding those using the Tour Operator’s Margin Scheme)10.5

V

Veterinary medicineVeterinary activities11

W

Wholesaling agricultural productsAnimal feed8
Flowers and plants8
Fur, skins and hides8
Grain8
Live animals8
Seeds8
Unmanufactured tobacco8
Wholesaling foodAlcoholic beverages7.5
Coffee, tea and cocoa7.5
Confectionery7.5
Dairy produce7.5
Edible oils and fats7.5
Fish and shellfish7.5
Fruit and vegetables7.5
Game7.5
Juices, mineral waters and soft drinks7.5
Meat and meat products7.5
Poultry and eggs7.5
Tobacco7.5
Wholesaling that is not listed elsewhereAircraft8.5
Cameras8.5
Cash and carry8.5
Chemicals8.5
China glassware8.5
Clothing8.5
Food, beverages and tobacco8.5
Footwear8.5
Furniture8.5
Industrial equipment8.5
Jewellery8.5
Machine tools8.5
Machinery8.5
Musical instruments8.5
Office equipment8.5
Pharmaceuticals8.5
Records, tapes, CDs and videos8.5
Ships and boats8.5
Toys and games8.5
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