VAT Flat Rate Scheme Table
The table below shows the trade sectors and flat rate percentages in alphabetical order.
| Flat rate percentage - Sector | Rate from Jan 2010 | Rate from Dec 2008 to Dec 2009 |
| Accountancy or book-keeping | 13.00% | 11.50% |
| Advertising | 10.00% | 8.50% |
| Agricultural services | 10.00% | 7.00% |
| Any other activity not listed elsewhere | 10.50% | 9.00% |
| Architect, civil and structural engineer or surveyor | 13.00% | 11.00% |
| Boarding or care of animals | 10.50% | 9.50% |
| Business services that are not listed elsewhere | 10.50% | 9.50% |
| Catering services, including restaurants and takeaways | 11.00% | 10.50% |
| Computer and IT consultancy or data processing | 13.00% | 11.50% |
| Computer repair services | 9.50% | 10.00% |
| Dealing in waste or scrap | 9.50% | 8.50% |
| Entertainment or journalism | 11.00% | 9.50% |
| Estate agency or property management services | 10.50% | 9.50% |
| Farming or agriculture that is not listed elsewhere | 6.00% | 5.50% |
| Film, radio, television or video production | 11.50% | 9.50% |
| Financial services | 12.00% | 10.50% |
| Forestry or fishing | 9.50% | 8.00% |
| General building or construction services - see note (1) | 8.50% | 7.50% |
| Hairdressing or other beauty treatment services | 11.50% | 10.50% |
| Hiring or renting goods | 8.50% | 7.50% |
| Hotel or accommodation | 9.50% | 8.50% |
| Investigation or security | 10.50% | 9.00% |
| Labour-only building or construction services - see note (2) | 13.00% | 11.50% |
| Laundry or dry-cleaning services | 10.50% | 9.50% |
| Lawyer or legal services | 13.00% | 12.00% |
| Library, archive, museum or other cultural activity | 8.50% | 7.50% |
| Management consultancy | 12.50% | 11.00% |
| Manufacturing food | 8.00% | 7.00% |
| Manufacturing that is not listed elsewhere | 8.50% | 7.50% |
| Manufacturing yarn, textiles or clothing | 8.00% | 7.50% |
| Manufacturing fabricated metal products | 9.50% | 8.50% |
| Membership organisation | 7.00% | 5.50% |
| Mining or quarrying | 9.00% | 8.00% |
| Packaging | 8.00% | 7.50% |
| Photography | 10.00% | 8.50% |
| Post Offices | 4.50% | 2.00% |
| Printing | 7.50% | 6.50% |
| Pubs | 6.00% | 5.50% |
| Publishing | 10.00% | 8.50% |
| Real estate activity not listed elsewhere | 12.50% | 11.00% |
| Repairing personal or household goods | 9.00% | 7.50% |
| Repairing vehicles | 7.50% | 6.50% |
| Retailing food, confectionery, tobacco, newspapers or children’s clothing | 3.50% | 2.00% |
| Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 7.00% | 6.00% |
| Retailing vehicles or fuel | 6.00% | 5.50% |
| Retailing that is not listed elsewhere | 6.50% | 5.50% |
| Secretarial services | 11.50% | 9.50% |
| Social work | 10.00% | 8.00% |
| Sport or recreation | 7.50% | 6.00% |
| Transport or storage, including couriers, freight, removals and taxis | 9.00% | 8.00% |
| Travel agency | 9.50% | 8.00% |
| Veterinary medicine | 10.00% | 8.00% |
| Wholesaling agricultural products | 7.00% | 5.50% |
| Wholesaling food | 6.50% | 5.00% |
| Wholesaling that is not listed elsewhere | 7.50% | 6.00% |
Notes
- Use ‘General building’ if the value of materials supplied is more than 10% of your turnover. If the value of the materials is less than this, use the ‘Labour only’ flat rate.
- Use ‘Labour-only’ if the value of materials supplied is less than 10% of your turnover. If the value of the materials is more than this, use the ‘General building’ flat rate.