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The Value Added Tax Regulations 1995

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[F1Category of businessU.K.

55K.(1) Where, at a relevant date, a flat-rate trader is expected, on reasonable grounds, to carry on business in more than one category in the period concerned, paragraph (3) below shall apply.

F2(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) He shall be regarded as being expected, on reasonable grounds, to carry on that category of business which is expected, on reasonable grounds, to be his main business activity in that period.

(4) In paragraph (3) above, his main business activity in a period is to be determined by reference to the respective proportions of his relevant turnover expected, on reasonable grounds, to be generated by each business activity expected, on reasonable grounds, to be carried on in the period.

[F3Table

Category of businessAppropriate percentage
*

“Labour-only building or construction services” means building or construction services where the value of materials supplied is less than 10 per cent. of relevant turnover from such services; any other building or construction services are “general building or construction services”.]]

[F4Post offices]

Retailing food, confectionery, tobacco, newspapers or children’s clothing

2

Membership organisation

F5...

Pubs

Wholesaling food

5.5

Farming or agriculture that is not listed elsewhere

Retailing that is not listed elsewhere

Wholesaling agricultural products

6

Retailing pharmaceuticals, medical goods, cosmetics or toiletries

Retailing vehicles or fuel

Sport or recreation

Wholesaling that is not listed elsewhere

7

Agricultural services

Library, archive, museum or other cultural activity

Manufacturing food

Printing

Repairing vehicles

7.5

General building or construction services*

Hiring or renting goods

Manufacturing that is not listed elsewhere

Manufacturing yarn, textiles or clothing

Packaging

Repairing personal or household goods

Social work

8.5

Forestry or fishing

Mining or quarrying

[F6Transport or storage, including couriers, freight, removals and taxis]

Travel agency

9

Advertising

Dealing in waste or scrap

Hotel or accommodation

Photography

Publishing

Veterinary medicine

9.5

Any other activity not listed elsewhere

Investigation or security

Manufacturing fabricated metal products

10

Boarding or care of animals

Film, radio, television or video production

10.5

Business services that are not listed elsewhere

Computer repair services

Entertainment or journalism

Estate agency or property management services

Laundry or dry-cleaning services

Secretarial services

11
Financial services11.5

Catering services, including restaurants and takeaways

Hairdressing or other beauty treatment services

Real estate activity not listed elsewhere

12

Architect, civil and structural engineer or surveyor

Management consultancy

12.5

Accountancy or book-keeping

Computer and IT consultancy or data processing

Lawyer or legal services

13
Labour-only building or construction services*13.5

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