SolvedFRS7200 | Trade Sectors: A to Z of flat rate percentages by trade
From HM Revenue & Customs · VAT Flat Rate Scheme
This A-Z list is sorted by trades and shows the sector to which HMRC considers they belong and the corresponding flat rate percentage. You will find that the sectors are broken down more here, than in the notice.
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.
FRS7800 contains the flat rates in force between 1 January 2010 and 3 January 2011.
A
| Trade | Sector | % |
|---|---|---|
| Accountants | Accountancy or book-keeping | 14.5 |
| Adult clothes | Retailing that is not listed elsewhere | 7.5 |
| Advertising consultants | Advertising | 11 |
| Advertising services such as billposting | Advertising | 11 |
| Advertising space providers | Advertising | 11 |
| Agricultural, construction or civil engineering equipment rental | Hiring or renting goods | 9.5 |
| Aircraft | Wholesaling that is not listed elsewhere | 8.5 |
| Alcoholic beverages | Manufacturing food | 9 |
| Alcoholic beverages | Wholesaling food | 7.5 |
| Alterations and extensions to commercial or domestic buildings or civil engineering works | General building or construction services - where materials supplied are 10% or more of turnover | 9.5 |
| Alterations and extensions to commercial or domestic buildings or civil engineering works | Labour only, building or construction services - where materials supplied are less than 10% of turnover | 14.5 |
| Animal blacksmithing/farrier | Boarding or care of animals | 12 |
| Animal feed | Wholesaling agricultural products | 8 |
| Animal foods | Manufacturing food | 9 |
| Antiques | Retailing that is not listed elsewhere | 7.5 |
| Architects | Architect, civil and structural engineer or surveyor | 14.5 |
| Archives | Library, archive, museum or other cultural activity | 9.5 |
| Art from galleries | Retailing that is not listed elsewhere | 7.5 |
| Artists and Arts facilities | Entertainment or journalism | 12.5 |
| Authors | Entertainment or journalism | 12.5 |
B
| Trade | Sector | % |
|---|---|---|
| Bakers | Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4 |
| Bakery | Manufacturing food | 9 |
| Banks | Financial services | 13.5 |
| Barristers | Lawyer or legal services | 14.5 |
| Beauticians | Hairdressing or other beauty treatment services | 13 |
| Bed and Breakfast | Hotel or accommodation | 10.5 |
| Betting shops | Sport or recreation | 8.5 |
| Bookbinding | Printing | 8.5 |
| Book-keepers | Accountancy or bookkeeping | 14.5 |
| Books | Publishing | 11 |
| Books | Retailing that is not listed elsewhere | 7.5 |
| Botanical and other gardens | Library, archive, museum or other cultural activity | 9.5 |
| Boxes, labels and stationery in paper and cupboard | Manufacturing that is not listed elsewhere | 9.5 |
| Builder’s and carpenter’s metal products | Manufacturing fabricated metal products | 10.5 |
| Building completion | General building or construction services - where materials supplied are 10% or more of turnover | 9.5 |
| Building completion | Labour only, building or construction services - where materials supplied are less than 10% of turnover | 14.5 |
| Building societies | Financial services | 13.5 |
| Business and employers organisation | Membership organisation | 8 |
| Business consultancy | Management consultancy | 14 |
| Butchers | Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4 |
| Buying, development and sale of real estate | Real estate activity that is not listed elsewhere | 14 |
C
| Trade | Sector | % |
|---|---|---|
| Cameras | Wholesaling that is not listed elsewhere | 8.5 |
| Camping and caravan sites | Hotel or accommodation | 10.5 |
| Canteens | Catering services, including restaurants and takeaways | 12.5 |
| Car or van rental | Hiring or renting goods | 9.5 |
| Carpets | Manufacturing yarn, textiles or clothing | 9 |
| Cash and carry | Wholesaling that is not listed elsewhere | 8.5 |
| Casting for theatre, TV or films | Sport or recreation | 8.5 |
| Catering | Catering services, including restaurants and takeaways | 12.5 |
| Catteries, kennels and stables | Boarding or care of animals | 12 |
| Chemicals | Wholesaling that is not listed elsewhere | 8.5 |
| Children’s clothes of all types and materials | Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4 |
| China glassware | Wholesaling that is not listed elsewhere | 8.5 |
| Civil and structural engineers | Architect, civil and structural engineer or surveyor | 14.5 |
| Cleaning services | Business services that are not listed elsewhere | 12 |
| Clothing | Wholesaling that is not listed elsewhere | 8.5 |
| Cocoa, chocolate and confectionery | Manufacturing food | 9 |
| Coffee, tea and cocoa | Wholesaling food | 7.5 |
| Coin operated photographic machines | Any other activity that is not listed elsewhere | 12 |
| Collection, purification and distribution of water | Manufacturing that is not listed elsewhere | 9.5 |
| Computer repairs | Computer repair services | 10.5 |
| Confectioners/newsagents/tobacconists (CTNs) | Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4 |
| Confectionery | Wholesaling food | 7.5 |
| Containers and tanks, reservoirs, boilers and radiators | Manufacturing fabricated metal products | 10.5 |
| Cookie shops | Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4 |
| Cork, straw, pulp, paper and cardboard production | Manufacturing that is not listed elsewhere | 9.5 |
| Cosmetics | Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 8 |
| Couriers | Transport or storage, including couriers, freight, removals and taxis | 10 |
| Credit granting | Financial services | 13.5 |
| Credit reporting and collection services | Business services that are not listed elsewhere | 12 |
| Cut, make and trim | Manufacturing yarn, textiles or clothing | 9 |
| Cutlery, tools, locks and hinges | Manufacturing fabricated metal products | 10.5 |
D
| Trade | Sector | % |
|---|---|---|
| Dairy produce | Wholesaling food | 7.5 |
| Dairy production | Manufacturing food | 9 |
| Dance halls | Entertainment or journalism | 12.5 |
| Dance instruction | Entertainment or journalism | 12.5 |
| Data processing and database activities | Computer and IT consultancy or data processing | 14.5 |
| Debt factoring | Financial services | 13.5 |
| Defence activities | Any other activity that is not listed elsewhere | 12 |
| Delicatessen | Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4 |
| Detective agencies | Investigation or security | 12 |
| Discos | Entertainment or journalism | 12.5 |
| Dispensing chemists | Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 8 |
| Dog walkers | Boarding or care of animals | 12 |
| Driving schools | Any other activity that is not listed elsewhere | 12 |
| Dry cleaning services | Laundry or dry cleaning services | 12 |
E
| Trade | Sector | % |
|---|---|---|
| Earth moving, demolition and landscaping | General building or construction services - where materials supplied are 10% or more of turnover | 9.5 |
| Earth moving, demolition and landscaping | Labour only, building or construction services - where materials supplied are less than 10% of turnover | 14.5 |
| Edible oils and fats | Wholesaling food | 7.5 |
| Education | Any other activity that is not listed elsewhere | 12 |
| Electricians | General building or construction services - where materials supplied are 10% or more of turnover | 9.5 |
| Electricians | Labour only, building or construction services - where materials supplied are less than 10% of turnover | 14.5 |
| Engineering consultants and designers | Architect, civil, structural engineer or surveyor | 14.5 |
| Estate agency services | Estate agency or property management services | 12 |
| Excise warehousing | Transport or storage, including couriers, freight, removals and taxis | 10 |
| Exhibition and fair organisers | Business services that are not listed elsewhere | 12 |
| Extermination services | Business services that are not listed elsewhere | 12 |
| Extraction of peat | Any other activity that is not listed elsewhere | 12 |
| Extraction of petroleum and natural gas | Manufacturing that is not listed elsewhere | 9.5 |
F
| Trade | Sector | % |
|---|---|---|
| Fairs and amusement parks | Entertainment or journalism | 12.5 |
| Filling stations | Retailing vehicles or fuel | 6.5 |
| Film processing | Photography | 11 |
| Financial consultancy | Management consultancy | 14 |
| Financial leasing | Financial services | 13.5 |
| Fire and rescue services | Any other activity that is not listed elsewhere | 12 |
| Fish and shellfish | Wholesaling food | 7.5 |
| Fish farms | Forestry or fishing | 10.5 |
| Fish hatcheries | Forestry or fishing | 10.5 |
| Fishing | Forestry or fishing | 10.5 |
| Fishmongers | Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4 |
| Floor and wall coverings | General building or construction services - where materials supplied are 10% or more of turnover | 9.5 |
| Floor and wall coverings | Labour only, building or construction services - where materials supplied are less than 10% of turnover | 14.5 |
| Floor coverings | Retailing that is not listed elsewhere | 7.5 |
| Flowers and plants | Wholesaling agricultural products | 8 |
| Food, beverages, tobacco | Wholesaling that is not listed elsewhere | 8.5 |
| Footwear | Wholesaling that is not listed elsewhere | 8.5 |
| Forestry | Forestry or fishing | 10.5 |
| Forging, stamping, pressing or roll forming of metal items | Manufacturing fabricated metal products | 10.5 |
| Freight haulage | Transport or storage, including couriers, freight, removals and taxis | 10 |
| Frozen or refrigerated goods | Transport or storage, including couriers, freight, removals and taxis | 10 |
| Fruit and vegetables | Wholesaling food | 7.5 |
| Funeral services | Any other activity that is not listed elsewhere | 12 |
| Fur or leather clothes | Retailing that is not listed elsewhere | 7.5 |
| Fur, skins and hides | Wholesaling agricultural products | 8 |
| Furniture | Manufacturing that is not listed elsewhere | 9.5 |
| Furniture | Retailing that is not listed elsewhere | 7.5 |
| Furniture | Wholesaling that is not listed elsewhere | 8.5 |
| Furniture removal | Transport or storage, including couriers, freight, removals and taxis | 10 |
G
| Trade | Sector | % |
|---|---|---|
| Gambling | Sport or recreation | 8.5 |
| Game | Wholesaling food | 7.5 |
| General mechanical engineering | Manufacturing fabricated metal products | 10.5 |
| Glaziers | General building or construction services - where materials supplied are 10% or more of turnover | 9.5 |
| Glaziers | Labour only, building or construction services - where materials supplied are less than 10% of turnover | 14.5 |
| Grain milling | Manufacturing food | 9 |
| Grain transport | Transport or storage, including couriers, freight, removals and taxis | 10 |
| Grain wholesale | Wholesaling agricultural products | 8 |
| Greengrocers | Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4 |
| Grocers | Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4 |
| Growing of any crops, fruit or animals | Farming or agriculture that is not listed elsewhere | 6.5 |
H
| Trade | Sector | % |
|---|---|---|
| Hairdressers | Hairdressing or other beauty treatment services | 13 |
| Hardware | Retailing that is not listed elsewhere | 7.5 |
| Hardware and software consultants | Computer and IT consultancy or data processing | 14.5 |
| Hats | Manufacturing yarn, textiles or clothing | 9 |
| Hauliers | Transport or storage, including couriers, freight, removals and taxis | 10 |
| Health foods | Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4 |
| Hearing aids | Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 8 |
| Historical sites and buildings | Library, archive, museum or other cultural activity | 9.5 |
| Holiday centres and villages | Hotel or accommodation | 10.5 |
| Hospitals, nursing homes, medical or dental services | Any other activity that is not listed elsewhere | 12 |
| Household goods | Retailing that is not listed elsewhere | 7.5 |
| Household, toilet and sanitary goods | Manufacturing that is not listed elsewhere | 9.5 |
I
| Trade | Sector | % |
|---|---|---|
| Ice cream (manufacture of) | Manufacturing food | 9 |
| Ice cream (retail of) | Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4 |
| Ice or roller rinks | Sport or recreation | 8.5 |
| Income tax preparation services | Accountancy or bookkeeping | 14.5 |
| Industrial equipment | Wholesaling that is not listed elsewhere | 8.5 |
| Injury claims services | Lawyer or legal services | 14.5 |
J
| Trade | Sector | % |
|---|---|---|
| Jewellery (wholesale of) | Wholesaling that is not listed elsewhere | 8.5 |
| Jewellery, coins and medals (manufacture of) | Manufacturing that is not listed elsewhere | 9.5 |
| Joiners/carpenters | General building or construction services - where materials supplied are 10% or more of turnover | 9.5 |
| Joiners/carpenters | Labour only, building or construction services - where materials supplied are less than 10% of turnover | 14.5 |
| Journalists and news agency | Entertainment or journalism | 12.5 |
| Journals | Publishing | 11 |
| Juices, mineral waters and soft drinks | Wholesaling food | 7.5 |
K
| Trade | Sector | % |
|---|---|---|
| Knitted or crocheted fabrics | Manufacturing yarn, textiles or clothing | 9 |
L
| Trade | Sector | % |
|---|---|---|
| Lace | Manufacturing yarn, textiles or clothing | 9 |
| Launderettes | Laundry or dry cleaning services | 12 |
| Laundry services | Laundry or dry cleaning services | 12 |
| Law and order or Judicial activities | Any other activity that is not listed elsewhere | 12 |
| Leather and fur clothes making | Manufacturing yarn, textiles or clothing | 9 |
| Letting of conference or exhibition centres | Real estate activity that is not listed elsewhere | 14 |
| Letting of own property | Real estate activity that is not listed elsewhere | 14 |
| Libraries | Library, archive, museum or other cultural activity | 9.5 |
| Licensed and unlicensed restaurants and cafés | Catering services, including restaurants and takeaways | 12.5 |
| Licensed clubs | Pubs | 6.5 |
| Licensed or unlicensed hotels or motels with or without restaurants | Hotel or accommodation | 10.5 |
| Lighting | Retailing that is not listed elsewhere | 7.5 |
| Liquids or gases | Transport or storage, including couriers, freight, removals and taxis | 10 |
| Live animals | Wholesaling agricultural products | 8 |
| Live theatre | Entertainment or journalism | 12.5 |
| Logging | Forestry or fishing | 10.5 |
M
| Trade | Sector | % |
|---|---|---|
| Machine tools | Wholesaling that is not listed elsewhere | 8.5 |
| Machinery | Wholesaling that is not listed elsewhere | 8.5 |
| Mail order | Retailing that is not listed elsewhere | 7.5 |
| Making carpentry items | Manufacturing that is not listed elsewhere | 9.5 |
| Making of pesticides, pharmaceuticals, explosives, man-made fibres, rubber, plastic, glass, ceramic, bricks, cement and concrete products | Manufacturing that is not listed elsewhere | 9.5 |
| Management activities of holding companies | Business services that are not listed elsewhere | 12 |
| Management consultancy | Management consultancy | 14 |
| Manicurists | Hairdressing or other beauty treatment services | 13 |
| Manufacture of industrial chemicals, paints, inks, dyes and sealants | Manufacturing that is not listed elsewhere | 9.5 |
| Manufacture, wholesale and retail of packaging | Packaging | 9 |
| Market research and opinion pollsters | Business services that are not listed elsewhere | 12 |
| Massage parlours | Hairdressing or other beauty treatment services | 13 |
| Meat and meat products | Wholesaling food | 7.5 |
| Medical and orthopaedic goods | Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 8 |
| Menswear | Retailing that is not listed elsewhere | 7.5 |
| Mineral water and soft drinks | Manufacturing food | 9 |
| Mobile telephones | Retailing that is not listed elsewhere | 7.5 |
| Mortgage finance businesses | Financial services | 13.5 |
| Motorcycles | Retailing vehicles or fuel | 6.5 |
| Museums | Library, archive, museum or other cultural activity | 9.5 |
| Musical instruments | Wholesaling that is not listed elsewhere | 8.5 |
N
| Trade | Sector | % |
|---|---|---|
| Nature reserves | Library, archive, museum or other cultural activity | 9.5 |
| Newspaper, book or periodical printing | Printing | 8.5 |
| Newspapers (publishing of) | Publishing | 11 |
O
| Trade | Sector | % |
|---|---|---|
| Office equipment | Wholesaling that is not listed elsewhere | 8.5 |
| Office machinery, electric motors, generators and transformers | Manufacturing that is not listed elsewhere | 9.5 |
| Off-licenses | Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4 |
| Ore or chemical mines, deep or opencast | Mining or quarrying | 10 |
| Other building equipment installers | General building or construction services - where materials supplied are 10% or more of turnover | 9.5 |
| Other building equipment installers | Labour only, building or construction services - where materials supplied are less than 10% of turnover | 14.5 |
| Owning of racehorses | Sport or recreation | 8.5 |
P
| Trade | Sector | % |
|---|---|---|
| Painters | General building or construction services - where materials supplied are 10% or more of turnover | 9.5 |
| Painters | Labour only, building or construction services - where materials supplied are less than 10% of turnover | 14.5 |
| Paints glass | Retailing that is not listed elsewhere | 7.5 |
| Parts and accessories | Retailing vehicles or fuels | 6.5 |
| Passenger or goods transport by rail, coach, underground, taxi, tram, sea, canal or air | Transport or storage, including couriers, freight, removals and taxis | 10 |
| Passenger transport rental (inc Land, Water or Air) | Hiring or renting goods | 9.5 |
| Periodicals | Publishing | 11 |
| Pet coat clipping | Boarding or care of animals | 12 |
| Pharmaceuticals | Wholesaling that is not listed elsewhere | 8.5 |
| Photographic equipment | Retailing that is not listed elsewhere | 7.5 |
| Plasterers | General building or construction services - where materials supplied are 10% or more of turnover | 9.5 |
| Plasterers | Labour only, building or construction services - where materials supplied are less than 10% of turnover | 14.5 |
| Plumbers | General building or construction services - where materials supplied are 10% or more of turnover | 9.5 |
| Plumbers | Labour only, building or construction services - where materials supplied are less than 10% of turnover | 14.5 |
| Political organisations | Membership organisation | 8 |
| Portrait or other, specialist, photography | Photography | 11 |
| Post offices | Post offices | 5 |
| Poultry and eggs | Wholesaling food | 7.5 |
| Preparation and spinning of natural and man-made fibres | Manufacturing yarn, textiles or clothing | 9 |
| Private households | Any other activity that is not listed elsewhere | 12 |
| Processing and preservation of fruits and vegetables | Manufacturing food | 9 |
| Processing of fish | Manufacturing food | 9 |
| Production and preserving of meat products | Manufacturing food | 9 |
| Production of edible fats and margarine | Manufacturing food | 9 |
| Production, distribution and trade in gas or electricity | Manufacturing that is not listed elsewhere | 9.5 |
| Professional organisations | Membership organisation | 8 |
| Property management services | Estate agency or property management services | 12 |
| Public houses however managed | Pubs | 6.5 |
| Public relations | Management consultancy | 14 |
Q
| Trade | Sector | % |
|---|---|---|
| Quantity surveyors | Architect, civil and structural engineer or surveyor | 14.5 |
| Quarries for building stone, limestone, gypsum, chalk, slate, sand, gravel, clay or kaolin | Mining or quarrying | 10 |
R
| Trade | Sector | % |
|---|---|---|
| Records, tapes, CDs or videos | Wholesaling that is not listed elsewhere | 8.5 |
| Refining of metals and making of articles in metal | Manufacturing that is not listed elsewhere | 9.5 |
| Religious organisations | Membership organisation | 8 |
| Removals | Transport or storage, including couriers, freight, removals and taxis | 10 |
| Removing or storing private possessions | Transport or storage, including couriers, freight, removals and taxis | 10 |
| Repair and maintenance of all types of vehicles | Repairing vehicles | 8.5 |
| Repair of boots, shoes, household and electrical goods, watches, clocks, or jewellery | Repairing personal or household goods | 10 |
| Research and development | Business services that are not listed elsewhere | 12 |
| Ribbon | Manufacturing yarn, textiles or clothing | 9 |
| Road, airfield, sports facility and water project building | General building or construction services - where materials supplied are 10% or more of turnover | 9.5 |
| Road, airfield, sports facility and water project building | Labour only, building or construction services - where materials supplied are less than 10% of turnover | 14.5 |
| Roofers | General building or construction services - where materials supplied are 10% or more of turnover | 9.5 |
| Roofers | Labour only, building or construction services - where materials supplied are less than 10% of turnover | 14.5 |
| Ropes | Manufacturing yarn, textiles or clothing | 9 |
S
| Trade | Sector | % |
|---|---|---|
| Saddlery and harness | Manufacturing that is not listed elsewhere | 9.5 |
| Sandwich shops | Catering services, including restaurants and takeaways | 12.5 |
| Sawmilling, planing and impregnation of wood, plywood or veneers | Manufacturing that is not listed elsewhere | 9.5 |
| Second hand goods (not cars) | Retailing that is not listed elsewhere | 7.5 |
| Secretarial services | Secretarial services | 13 |
| Security firms (personal, site and item) | Investigation or security | 12 |
| Seeds | Wholesaling agricultural products | 8 |
| Self-catering accommodation | Hotel or accommodation | 10.5 |
| Services to agriculture such as equipment hire with operator or animal transport or breeding services | Agricultural services | 11 |
| Sewage treatment | Any other activity that is not listed elsewhere | 12 |
| Ships and boats | Wholesaling that is not listed elsewhere | 8.5 |
| Shoes | Manufacturing that is not listed elsewhere | 9.5 |
| Skateboarding parks | Sport or recreation | 8.5 |
| Slaughter of animals | Manufacturing food | 9 |
| Social work for charities or otherwise with or without accommodation | Social work | 11 |
| Software publishing | Computer and IT consultancy or data processing | 14.5 |
| Solicitors | Lawyer or legal services | 14.5 |
| Sound recordings | Publishing | 11 |
| Sound, video or computer recording | Film, radio, television or video production | 13 |
| Sporting and recreational equipment rental | Hiring or renting goods | 9.5 |
| Sports arenas and stadia | Sport or recreation | 8.5 |
| Sports goods | Retailing that is not listed elsewhere | 7.5 |
| Sports goods and toys | Manufacturing that is not listed elsewhere | 9.5 |
| Stalls and markets | Retailing that is not listed elsewhere | 7.5 |
| Stationery | Retailing that is not listed elsewhere | 7.5 |
| Steam generators | Manufacturing fabricated metal products | 10.5 |
| Steel drums and other light metal packaging | Manufacturing fabricated metal products | 10.5 |
| Sub-post offices | Post offices | 5 |
| Sugar production | Manufacturing food | 9 |
| Suntan parlours | Hairdressing or other beauty treatment services | 13 |
| Surveyors | Architect, civil and structural engineer or surveyor | 14.5 |
T
| Trade | Sector | % |
|---|---|---|
| Takeaway food shops and mobile stands | Catering services, including restaurants and takeaways | 12.5 |
| Tanning and dressing of leather | Manufacturing that is not listed elsewhere | 9.5 |
| Taxis | Transport or storage, including couriers, freight, removals and taxis | 10 |
| Tea and coffee | Manufacturing food | 9 |
| Technical testing and analysis | Business services that are not listed elsewhere | 12 |
| Telecommunications | Any other activity that is not listed elsewhere | 12 |
| Tobacco (wholesale of) | Wholesaling food | 7.5 |
| Tobacco products (manufacture of) | Manufacturing that is not listed elsewhere | 9.5 |
| Toiletries | Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 8 |
| Tour guides | Any other activity that is not listed elsewhere | 12 |
| Town planners | Architect, civil and structural engineer or surveyor | 14.5 |
| Toys and games | Wholesaling that is not listed elsewhere | 8.5 |
| Trade unions | Membership organisation | 8 |
| Transport | Transport or storage, including couriers, freight, removals and taxis | 10 |
| Travel agencies | Travel agency | 10.5 |
| Travel organisers (excluding those using the Tour Operator’s Margin Scheme) | Travel agency | 10.5 |
| TV or video recorders | Hiring or renting goods | 9.5 |
| TV, film, radio or video production, distribution or projection | Film, radio, television or video production | 13 |
| Typesetting/Master production | Printing | 8.5 |
U
| Trade | Sector | % |
|---|---|---|
| Unmanufactured tobacco | Wholesaling agricultural products | 8 |
V
| Trade | Sector | % |
|---|---|---|
| Vehicles, ships, motorcycles, aircraft | Manufacturing that is not listed elsewhere | 9.5 |
| Veterinary activities | Veterinary medicine | 11 |
| Video tapes | Hiring or renting goods | 9.5 |
W
| Trade | Sector | % |
|---|---|---|
| Warehousing | Transport or storage, including couriers, freight, removals and taxis | 10 |
| Weapons and ammunition | Manufacturing that is not listed elsewhere | 9.5 |
| Weaving, finishing and manufacture of cloth | Manufacturing yarn, textiles or clothing | 9 |
| Wholesale of waste and scrap | Dealing in waste or scrap | 10.5 |
| Wholesale or retail of new or used vehicles | Retailing vehicles or fuel | 6.5 |
| Wine making from own-grown grapes | Farming or agriculture that is not listed elsewhere | 6.5 |
| Wire products, nails, screws, other fasteners, chains and springs | Manufacturing fabricated metal products | 10.5 |
| Wire, measuring and control equipment | Manufacturing that is not listed elsewhere | 9.5 |
| Womenswear | Retailing that is not listed elsewhere | 7.5 |
Y
| Trade | Sector | % |
|---|---|---|
| Youth hostels | Hotel or accommodation | 10.5 |
Z
| Trade | Sector | % |
|---|---|---|
| Zoos | Library, archive, museum or other cultural activity | 9.5 |