- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
4. For the Table in regulation 55K (flat rate scheme for small businesses, category of business), substitute—
“Category of business | Appropriate 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”.” | |
Accountancy or book-keeping | 14.5 |
Advertising | 11 |
Agricultural services | 11 |
Any other activity not listed elsewhere | 12 |
Architect, civil and structural engineer or surveyor | 14.5 |
Boarding or care of animals | 12 |
Business services that are not listed elsewhere | 12 |
Catering services including restaurants and takeaways | 12.5 |
Computer and IT consultancy or data processing | 14.5 |
Computer repair services | 10.5 |
Dealing in waste or scrap | 10.5 |
Entertainment or journalism | 12.5 |
Estate agency or property management services | 12 |
Farming or agriculture that is not listed elsewhere | 6.5 |
Film, radio, television or video production | 13 |
Financial services | 13.5 |
Forestry or fishing | 10.5 |
General building or construction services* | 9.5 |
Hairdressing or other beauty treatment services | 13 |
Hiring or renting goods | 9.5 |
Hotel or accommodation | 10.5 |
Investigation or security | 12 |
Labour-only building or construction services* | 14.5 |
Laundry or dry-cleaning services | 12 |
Lawyer or legal services | 14.5 |
Library, archive, museum or other cultural activity | 9.5 |
Management consultancy | 14 |
Manufacturing fabricated metal products | 10.5 |
Manufacturing food | 9 |
Manufacturing that is not listed elsewhere | 9.5 |
Manufacturing yarn, textiles or clothing | 9 |
Membership organisation | 8 |
Mining or quarrying | 10 |
Packaging | 9 |
Photography | 11 |
Post offices | 5 |
Printing | 8.5 |
Publishing | 11 |
Pubs | 6.5 |
Real estate activity not listed elsewhere | 14 |
Repairing personal or household goods | 10 |
Repairing vehicles | 8.5 |
Retailing food, confectionary, tobacco, newspapers or children’s clothing | 4 |
Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 8 |
Retailing that is not listed elsewhere | 7.5 |
Retailing vehicles or fuel | 6.5 |
Secretarial services | 13 |
Social work | 11 |
Sport or recreation | 8.5 |
Transport or storage, including couriers, freight, removals and taxis | 10 |
Travel agency | 10.5 |
Veterinary medicine | 11 |
Wholesaling agricultural products | 8 |
Wholesaling food | 7.5 |
Wholesaling that is not listed elsewhere | 8.5 |
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys