Annual VAT exclusive turnover,Penalty,
£22,800,001 and above,£400,
£5,600,001 to £22,800,000,£300,
£100,001 to £5,600,000,£200,
£100,000 and under,£100,

(1) “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, 4.5 ,
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, 0 ,
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, 1 ,
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,

SI 1972/1148,The Value Added Tax (Supplies by Retailers) Regulations 1972,
SI 1973/293,The Value Added Tax (Trading Stamps) Regulations 1973,
SI 1975/274,The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1975,
SI 1979/224,The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1979,
SI 1980/1537,The Value Added Tax (Repayment to Community Traders) Regulations 1980,
SI 1985/886,The Value Added Tax (General) Regulations 1985,
SI 1985/1650,The Value Added Tax (General) (Amendment) Regulations 1985,
SI 1986/71,The Value Added Tax (General) (Amendment) Regulations 1986,
SI 1986/305,The Value Added Tax (General) (Amendment) (No. 2) Regulations 1986,
SI 1986/335,The Value Added Tax (Bad Debt Relief) Regulations 1986,
SI 1987/150,The Value Added Tax (General) (Amendment) Regulations 1987,
SI 1987/510,The Value Added Tax (General) (Amendment) (No. 2) Regulations 1987,
SI 1987/1427,The Value Added Tax (Cash Accounting) Regulations 1987,
SI 1987/1712,The Value Added Tax (Supplies by Retailers) (Amendment) Regulations 1987,
SI 1987/1916,The Value Added Tax (General) (Amendment) (No. 3) Regulations 1987,
SI 1987/2015,The Value Added Tax (Repayments to Third Country Traders) Regulations 1987,
SI 1988/886,The Value Added Tax (Annual Accounting) Regulations 1988,
SI 1988/1343,The Value Added Tax (Repayment Supplement) Regulations 1988,
SI 1988/2083,The Value Added Tax (General) (Amendment) Regulations 1988,
SI 1988/2108,The Value Added Tax (General) (Amendment) (No. 2) Regulations 1988,
SI 1988/2217,The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1988,
SI 1989/1132,The Value Added Tax (General) (Amendment) Regulations 1989,
SI 1989/1302,The Value Added Tax (General) (Amendment) (No. 2) Regulations 1989,
SI 1989/2248,The Value Added Tax (Accounting and Records) Regulations 1989,
SI 1989/2255,The Value Added Tax (Bad Debt Relief) (Amendment) Regulations 1989,
SI 1989/2256,The Value Added Tax (General) (Amendment) (No. 3) Regulations 1989,
SI 1989/2259,The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989,
SI 1989/2355,The Value Added Tax (General) (Amendment) (No. 4) Regulations 1989,
SI 1990/420,The Value Added Tax (Cash Accounting) (Amendment) Regulations 1990,
SI 1990/1943,The Value Added Tax (Cash Accounting) (Amendment) (No. 2) Regulations 1990,
SI 1991/371,The Value Added Tax (Refunds for Bad Debts) Regulations 1991,
SI 1991/691,The Value Added Tax (General) (Amendment) Regulations 1991,
SI 1991/1332,The Value Added Tax (General) (Amendment) (No. 2) Regulations 1991,
SI 1991/1532,The Value Added Tax (Annual Accounting) (Amendment) Regulations 1991,
SI 1992/644,The Value Added Tax (Cash Accounting) (Amendment) Regulations 1992,
SI 1992/645,The Value Added Tax (General) (Amendment) Regulations 1992,
SI 1992/1844,The Value Added Tax (Payments on Account) (No. 2) Regulations 1992,
SI 1992/3096,The Value Added Tax (EC Sales Statements) Regulations 1992,
SI 1992/3097,The Value Added Tax (Accounting and Records) (Amendment) Regulations 1992,
SI 1992/3099,The Value Added Tax (Valuation of Acquisitions) Regulations 1992,
SI 1992/3100,The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992,
SI 1992/3101,The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992,
SI 1992/3102,The Value Added Tax (General) (Amendment) (No. 4) Regulations 1992,
SI 1992/3103,The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992,
SI 1993/119,The Value Added Tax (General) (Amendment) Regulations 1993,
SI 1993/761,The Value Added Tax (Accounting and Records) (Amendment) Regulations 1993,
SI 1993/762,The Value Added Tax (Cash Accounting) (Amendment) Regulations 1993,
SI 1993/764,The Value Added Tax (General) (Amendment) (No. 2) Regulations 1993,
SI 1993/856,The Value Added Tax (General) (Amendment) (No. 3) Regulations 1993,
SI 1993/1222,The Value Added Tax (Repayment to Third Country Traders) (Amendment) Regulations 1993,
SI 1993/1223,The Value Added Tax (Repayment to Community Traders) (Amendment) Regulations 1993,
SI 1993/1224,The Value Added Tax (General) (Amendment) (No. 4) Regulations 1993,
SI 1993/1639,The Value Added Tax (General) (Amendment) (No. 5) Regulations 1993,
SI 1993/1941,The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993,
SI 1993/3027,The Value Added Tax (General) (Amendment) (No. 7) Regulations 1993,
SI 1993/3028,The Value Added Tax (Cash Accounting) (Amendment) (No.2) Regulations 1993,
SI 1994/803,The Value Added Tax (Accounting and Records) (Amendment) Regulations 1994,
SI 1994/3015,The Value Added Tax (General) (Amendment) Regulations 1994,
SI 1995/152,The Value Added Tax (General) (Amendment) Regulations 1995,
SI 1995/913,The Value Added Tax (General) (Amendment) (No. 2) Regulations 1995,
SI 1995/1069,The Value Added Tax (General) (Amendment) (No. 3) Regulations 1995,
SI 1995/1280,The Value Added Tax (General) (Amendment) (No. 4) Regulations 1995,
AA,=The Value Added Tax (Annual Accounting) Regulations 1988,( S.I. 1988/886 ),
AR,=The Value Added Tax (Accounting and Records) Regulations 1989,( S.I. 1989/2248 ),
BDR,=The Value Added Tax (Bad Debt Relief) Regulations 1986,( S.I. 1986/335 ),
CA,=The Value Added Tax (Cash Accounting) Regulations 1987,( S.I. 1987/1427 ),
CT,=The Value Added Tax (Repayment to Community Traders) Regulations 1980,( S.I. 1980/1537 ),
DIY,=The Value Added Tax (“Do-It-Yourself” Builders) (Refund of Tax) Regulations 1989,( S.I. 1989/2259 ),
ECSS,=The Value Added Tax (EC Sales Statements) Regulations 1992,( S.I. 1992/3096 ),
FRF,=The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992,( S.I. 1992/3103 ),
POA,=The Value Added Tax (Payments on Account) (No. 2) Regulations 1992,( S.I. 1992/1844 ),
RBD,=The Value Added Tax (Refunds for Bad Debts) Regulations 1991,( S.I. 1991/371 ),
RGA,=The Value Added Tax (Removal of Goods) (Accounting) Regulations 1992,( S.I. 1992/3101 ),
RNMT,=The Value Added Tax (Refunds in relation to New Means of Transport) Regulations 1992,S.I. 1992/3100,
RS,=The Value Added Tax (Repayment Supplement) Regulations 1988,( S.I. 1988/1343 ),
SR,=The Value Added Tax (Supplies by Retailers) Regulations 1972,( S.I. 1972/1148 ),
TC,=The Value Added Tax (Repayments to Third Country Traders) Regulations 1987,( S.I. 1987/2015 ),
TS,=The Value Added Tax (Trading Stamps) Regulations 1973,( S.I. 1973/293 ),
VA,=The Value Added Tax (Valuation of Acquisitions) Regulations 1992,( S.I. 1992/3099 ),
VATGR,=The Value Added Tax (General) Regulations 1985,( S.I. 1985/886 ),


1,VATGR,1,
2,,2,
3,,3,
4,,67,
5,,4,
6,,4,
7,,9,
8,,10,
9,,11,
10,,10A,
11,,10B,
12,,10C,
13,,12,
14,,13,
15,,14,
16,,15,
17,,15A,
18,,15B,
19,,15C,
20,,16,
21,ECSS,1,
22,,2,
23,,3,
24,AR RGA,1 2,
25,VATGR,58,
26,,58A,
27,,59,
28,,61,
29,,62,
30,,63,
31,AR,2, 2A,
32,,4,
33,,4A,
34,,5,
35,VATGR,64,
36,,64C,
37,AR,6,
38,,7,
39,,8,
40,VATGR,60,
41,,58ZA, 60A,
42,RGA,3,
43,—,NEW,
44,POA,2,
45,,4,
46,,5,
47,,6,
48,,7,
49,AA,2,
50,,3,
51,,4,
52,,5,
53,,6,
54,,7,
55,,8,
56,CA,2,
57,,3,
58,,4,
59,,5,
60,,6,
61,,7,
62,,8,
63,,9,
64,,10,
65,,12,
66,SR,1,
67,,2,
68,,3,
69,,4,
70,,5,
71,,6,
72,,7,
73,,10,
74,,8,
75,,9,
76,TS,2,
77,,3,
78,,4,
79,,5,
80,,6,
81,VAT GR,17,
82,,18,
83,,18A,
84,,18B,
85,,19,
86,,20,
87,,20A,
88,,21,
89,,22,
90,,23,
91,,24,
92,,25,
93,,26,
94,,27,
95,,28,
96,VA,2(3),
97,,2(1), (2),
98,VAT GR,9A,
99,,29,
100,,29A,
101,,30,
102,,31,
103,,32,
104,,32A,
105,,33,
106,,33A,
107,,34,
108,,35,
109,,36,
110,,36A,
111,,37,
112,,37A,
113,,37B,
114,,37C,
115,,37D,
116,,37E,
117,,38,
118,,39,
119,,39B,
120,,40,
121,,39A,
122,,41,
123,,42,
124,,45,
125,,46,
126,,48,
127,,49,
128,,50,
129,,51,
130,,52,
131,,54,
132,,56,
133,,57,
134,,57A,
135,,57B,
136,,57D(1),
137,,57D(2),
138,,57DA,
139,,57E,
140,,57F,
141,,57G,
142,,57H,
143,,57I,
144,,57J,
145,,57K, 57L,
146,RNMT,1,
147,VAT GR,64B,
148,,64A,
149,RNMT,2,
150,,3,
151,,4,
152,,5,
153,,6,
154,,7,
155,VAT GR,57C,
156,BDR,2,
157,,4,
158,,5,
159,,6,
160,,7,
161,,8,
162,,9,
163,,10,
164,,11,
165,RBD,2,
166,,3,
167,,4,
168,,5,
169,,6,
170,,7,
171,,8,
172,,9,
173,CT,2,
174,,3,
175,,4,
176,,5,
177,,6,
178,,7,
179,,8,
180,,9,
181,,10,
182,,11,
183,,12,
184,,13,
185,TC,2,
186,,3,
187,,4,
188,,5,
189,,6,
190,,7,
191,,8,
192,,9,
193,—,NEW,
194,,10,
195,,11,
196,—,NEW,
197,—,NEW,
198,RS,4,
199,,5,
200,DIY,2,
201,,3,
202,FRF,1,
203,,2,
204,,3,
205,,4,
206,,5,
207,,6,
208,,7,
209,,8,
210,,9,
211,,10,
212,VATGR,65,
213,,66,