SolvedFRS7300 | Trade Sectors: A to Z of flat rate percentages by sector
From HM Revenue & Customs · VAT Flat Rate Scheme
This A-Z list is sorted by sector and shows the trades that HMRC considers fits within each and the corresponding flat rate percentage.
FRS7200 contains an A-Z list of flat rate percentages by trade.
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
| Sector | Trades | % |
|---|---|---|
| Accountancy or bookkeeping | Accountants | 14.5 |
| Bookkeepers | ||
| Income tax preparation services | ||
| Advertising | Advertising consultants | 11 |
| Advertising space providers | ||
| Advertising services such as billposting | ||
| Agricultural services | Services to agriculture such as equipment hire with operator or animal transport or breeding services | 11 |
| Any other activity that is not listed elsewhere | Coin operated photographic machines | 12 |
| Defence activities | ||
| Driving schools | ||
| Education | ||
| Extraction of peat | ||
| Fire and rescue services | ||
| Funeral services | ||
| Hospitals, nursing homes, medical or dental services | ||
| Law and order or Judicial activities | ||
| Private households | ||
| Sewage treatment | ||
| Telecommunications | ||
| Tour guides | ||
| Architect, civil and structural engineer or surveyor | Architects | 14.5 |
| Civil and structural engineers | ||
| Engineering consultants and designers | ||
| Quantity surveyors | ||
| Surveyors | ||
| Town planners |
B
| Sector | Trades | % |
|---|---|---|
| Boarding or care of animals | Animal blacksmithing/farrier | 12 |
| Catteries, kennels and stables | ||
| Does not include Veterinary services | ||
| Dog walkers | ||
| Pet coat clipping | ||
| Business services that are not listed elsewhere | Cleaning services | 12 |
| Credit reporting and collection services | ||
| Exhibition and fair organisers | ||
| Extermination services | ||
| Management activities of holding companies | ||
| Market research and opinion pollsters | ||
| Research and development | ||
| Technical testing and analysis |
C
| Sector | Trades | % |
|---|---|---|
| Catering services, including restaurants and takeaways | Canteens | 12.5 |
| Catering | ||
| Licensed and unlicensed restaurants and cafés | ||
| Sandwich shops | ||
| Takeaway food shops and mobile stands | ||
| Computer and IT consultancy or data processing | Data processing and database activities Hardware and software consultants | 14.5 |
| Software publishing | ||
| Computer repair services | Computer repairs | 10.5 |
D
| Sector | Trades | % |
|---|---|---|
| Dealing in waste or scrap | Wholesale of waste and scrap | 10.5 |
E
| Sector | Trades | % |
|---|---|---|
| Entertainment or journalism | Artists and Arts facilities | 12.5 |
| Authors | ||
| Dance halls | ||
| Dance instruction | ||
| Discos | ||
| Fairs and amusement parks | ||
| Journalists and news agency activities | ||
| Live theatre | ||
| Estate agency or property management services | Estate agency services | 12 |
| Property management services |
F
| Sector | Trades | % |
|---|---|---|
| Farming or agriculture that is not listed elsewhere | Growing of any crops, fruit or animals | 6.5 |
| Wine making from own grown grapes | ||
| Film, radio, television or video production | Sound, video or computer recording | 13 |
| TV, film, radio or video production, distribution or projection | ||
| Financial services | Banks | 13.5 |
| Building societies | ||
| Credit granting | ||
| Debt factoring | ||
| Financial leasing | ||
| Mortgage finance businesses | ||
| Forestry or fishing | Fish farms | 10.5 |
| Fish hatcheries | ||
| Fishing | ||
| Forestry | ||
| Logging |
G
| Sector | Trades | % |
|---|---|---|
| General building or construction services - use this where materials supplied are 10% or more of turnover | Alterations and extensions to commercial or domestic buildings or civil engineering works | 9.5 |
| Building completion | ||
| Earth moving, demolition and landscaping | ||
| Electricians | ||
| Floor and wall coverings | ||
| Glaziers | ||
| Joiners/carpenters | ||
| Other building equipment installers | ||
| Painters | ||
| Plasterers | ||
| Plumbers | ||
| Road, airfield, sports facility and water project building | ||
| Roofers |
H
| Sector | Trades | % |
|---|---|---|
| Hairdressing or other beauty treatment services | Beauticians | 13 |
| Hairdressers | ||
| Manicurists | ||
| Massage parlours | ||
| Suntan parlours | ||
| Hiring or renting goods | Agricultural, construction or civil engineering equipment rental | 9.5 |
| Car or van rental | ||
| Passenger transport rental (including land, water or air) | ||
| Sporting and recreational equipment rental | ||
| TV or video recorders | ||
| Video tapes | ||
| Hotel or accommodation | Bed and breakfast | 10.5 |
| Camping and caravan sites | ||
| Holiday centres and villages | ||
| Licensed or unlicensed hotels or motels with or without restaurants | ||
| Self catering accommodation | ||
| Youth hostels |
I
| Sector | Trades | % |
|---|---|---|
| Investigation or security | Detective agencies | 12 |
| Security firms (personal, site and item) |
L
| Sector | Trades | % |
|---|---|---|
| Labour only building or construction services - use this where materials supplied are less than 10 per cent of turnover | Alterations and extensions to commercial or domestic buildings or civil engineering works | 14.5 |
| Building completion | ||
| Earth moving, demolition and landscaping | ||
| Electricians | ||
| Floor and wall coverings | ||
| Glaziers | ||
| Joiners/carpenters | ||
| Other building equipment installers | ||
| Painters | ||
| Plasterers | ||
| Plumbers | ||
| Road, airfield, sports facility and water project building | ||
| Roofers | ||
| Laundry or dry cleaning services | Dry cleaning services | 12 |
| Launderettes | ||
| Laundry services | ||
| Lawyer or legal services | Barristers | 14.5 |
| Injury claims services | ||
| Solicitors | ||
| Library, archive, museum or other cultural activity | Archives | 9.5 |
| Botanical and other gardens | ||
| Historical sites and buildings | ||
| Libraries | ||
| Museums | ||
| Nature reserves | ||
| Zoos |
M
| Sector | Trades | % |
|---|---|---|
| Management consultancy | Business consultancy | 14 |
| Financial consultancy | ||
| Management consultancy | ||
| Public relations | ||
| Manufacturing fabricated metal products | Builder’s and carpenter’s metal products | 10.5 |
| Containers and tanks, reservoirs, boilers and radiators | ||
| Cutlery, tools, locks and hinges | ||
| Forging, stamping, pressing or roll forming of metal items | ||
| General mechanical engineering | ||
| Steam generators | ||
| Steel drums and other light metal packaging | ||
| Wire products, nails, screws, other fasteners, chains and springs | ||
| Manufacturing food | Alcoholic beverages | 9 |
| Animal foods | ||
| Bakery | ||
| Cocoa, chocolate and confectionery | ||
| Dairy production | ||
| Grain milling | ||
| Ice cream | ||
| Mineral water and soft drinks | ||
| Processing and preservation of fruits and vegetables | ||
| Processing of fish | ||
| Production and preserving of meat products | ||
| Production of edible fats and margarine | ||
| Slaughter of animals | ||
| Sugar production | ||
| Tea and coffee | ||
| Manufacturing that is not listed elsewhere | Boxes, labels and stationery in paper and cardboard | 9.5 |
| Collection, purification and distribution of water | ||
| Cork, straw, pulp, paper and cardboard production | ||
| Extraction of petroleum and natural gas | ||
| Furniture | ||
| Household, toilet and sanitary goods | ||
| Jewellery, coins and medals | ||
| Making carpentry items | ||
| Making of pesticides, pharmaceuticals, explosives, man made fibres, rubber, plastic, glass, ceramic, bricks, cement and concrete products | ||
| Manufacture of industrial chemicals, paints, inks, dyes and sealants | ||
| Office machinery, electric motors, generators and transformers | ||
| Production, distribution and trade in gas or electricity | ||
| Refining of metals and making of articles in metal | ||
| Saddlery and harness | ||
| Sawmilling, planing and impregnation of wood, plywood or veneers | ||
| Shoes | ||
| Sports goods and toys | ||
| Tanning and dressing of leather | ||
| Tobacco products | ||
| Weapons and ammunition | ||
| Wire, measuring and control equipment | ||
| Vehicles, ships, motorcycles, aircraft | ||
| Manufacturing yarn, textiles or clothing | Carpets | |
| Cut, make and trim | 9 | |
| Hats | ||
| Knitted or crocheted fabrics | ||
| Lace | ||
| Leather and fur clothes making | ||
| Preparation and spinning of natural and man made fibres | ||
| Ribbon | ||
| Ropes | ||
| Weaving, finishing and manufacture of cloth | ||
| Membership organisation | Business and employers organisation | 8 |
| Political organisations | ||
| Professional organisations | ||
| Religious organisations | ||
| Trade Unions | ||
| Mining or quarrying | Ore or chemical mines, deep or opencast | 10 |
| Quarries for building stone, limestone, gypsum, chalk, slate, sand, gravel, clay or kaolin |
P
| Sector | Trades | % |
|---|---|---|
| Packaging | Manufacture, wholesale and retail of packaging | 9 |
| Photography | Film processing | 11 |
| Portrait or other, specialist photography | ||
| Post Offices | Post offices | 5 |
| Sub-post offices | ||
| Printing | Bookbinding | 8.5 |
| Newspaper, book or periodical printing | ||
| Typesetting/Master production | ||
| Publishing | Books | 11 |
| Journals | ||
| Newspapers | ||
| Periodicals | ||
| Sound recordings | ||
| Pubs | Licensed clubs | 6.5 |
| Public houses however managed |
R
| Sector | Trades | % |
|---|---|---|
| Real estate activity that is not listed elsewhere | Buying, development and sale of real estate | 14 |
| Letting of conference or exhibition centres | ||
| Letting of own property | ||
| Repairing personal or household goods | Repair of boots, shoes, household and electrical goods, watches, clocks, or jewellery | 10 |
| Repairing vehicles | Repair and maintenance of all types of vehicles | 8.5 |
| Retailing food, confectionery, tobacco, newspapers or children’s clothing | Bakers | 4 |
| Butchers | ||
| Children’s clothes of all types and materials | ||
| Confectioners/newsagents/tobacconists (CTNs) | ||
| Cookie shops | ||
| Delicatessen | ||
| Fishmongers | ||
| Greengrocers | ||
| Grocers | ||
| Health foods | ||
| Ice cream | ||
| Off-licenses | ||
| Retailing pharmaceuticals, medical goods, cosmetics or toiletries | Cosmetics | 8 |
| Dispensing chemists | ||
| Hearing aids | ||
| Medical and orthopaedic goods | ||
| Toiletries | ||
| Retailing that is not listed elsewhere | Adult clothes | 7.5 |
| Antiques | ||
| Art from galleries | ||
| Books | ||
| Floor coverings | ||
| Fur or leather clothes | ||
| Furniture | ||
| Hardware | ||
| Household goods | ||
| Lighting | ||
| Mail order | ||
| Menswear | ||
| Mobile telephones | ||
| Paints glass | ||
| Photographic equipment | ||
| Second hand goods (not cars) | ||
| Sports goods | ||
| Stalls and markets | ||
| Stationery | ||
| Womenswear | ||
| Retailing vehicles or fuel | Filling stations | 6.5 |
| Motorcycles | ||
| Parts and accessories | ||
| Wholesale or retail of new or used vehicles |
S
| Sector | Trades | % |
|---|---|---|
| Secretarial services | Secretarial services | 13 |
| Social work | Social work for charities or otherwise with or without accommodation | 11 |
| Sport or recreation | Betting shops | 8.5 |
| Casting for theatre, TV or films | ||
| Gambling | ||
| Ice or roller rinks | ||
| Owning of racehorses | ||
| Skateboarding parks | ||
| Sports arenas and stadia |
T
| Sector | Trades | % |
|---|---|---|
| Transport or storage, including couriers, freight, removals and taxis | Couriers | 10 |
| Excise warehousing | ||
| Frozen or refrigerated goods | ||
| Furniture removal | ||
| Grain | ||
| Liquids or gases | ||
| Passenger or goods transport by rail, coach, underground, taxi, tram, sea, canal or air | ||
| Removing or storing private possessions | ||
| Warehousing | ||
| Travel agency | Travel agencies | 10.5 |
| Travel organisers (excluding those using the Tour Operator’s Margin Scheme) |
V
| Sector | Trades | % |
|---|---|---|
| Veterinary medicine | Veterinary activities | 11 |
W
| Sector | Trades | % |
|---|---|---|
| Wholesaling agricultural products | Animal feed | 8 |
| Flowers and plants | ||
| Fur, skins and hides | ||
| Grain | ||
| Live animals | ||
| Seeds | ||
| Unmanufactured tobacco | ||
| Wholesaling food | Alcoholic beverages | 7.5 |
| Coffee, tea and cocoa | ||
| Confectionery | ||
| Dairy produce | ||
| Edible oils and fats | ||
| Fish and shellfish | ||
| Fruit and vegetables | ||
| Game | ||
| Juices, mineral waters and soft drinks | ||
| Meat and meat products | ||
| Poultry and eggs | ||
| Tobacco | ||
| Wholesaling that is not listed elsewhere | Aircraft | 8.5 |
| Cameras | ||
| Cash and carry | ||
| Chemicals | ||
| China glassware | ||
| Clothing | ||
| Food, beverages and tobacco | ||
| Footwear | ||
| Furniture | ||
| Industrial equipment | ||
| Jewellery | ||
| Machine tools | ||
| Machinery | ||
| Musical instruments | ||
| Office equipment | ||
| Pharmaceuticals | ||
| Records, tapes, CDs and videos | ||
| Ships and boats | ||
| Toys and games |