Flat Rate Scheme VAT Percentages
Below are the percentages by trade that business should apply to their VAT inclusive vatable turnover if they have joined the VAT Flat Rate Scheme.
For information on or to join the VAT Flat Rate Scheme or which VAT scheme is best for you, contact us to see how Davenports can help.
| Category of trade | Flat Rate % | |
| From 01/04/2004 | From 01/12/2008 | |
| Accountancy or book-keeping | 13 | 11.5 |
| Advertising | 9.5 | 8.5 |
| Agricultural services | 7.5 | 7 |
| Any other activity not listed elsewhere | 10 | 9 |
| Architect, civil and structural engineer or surveyor | 12.5 | 11 |
| Boarding or care of animals | 10.5 | 9.5 |
| Business services not listed elsewhere | 11 | 9.5 |
| Catering services, including restaurants and takeaways | 12 | 10.5 |
| Computer and IT consultancy or data processing | 13 | 11.5 |
| Computer repair services | 11 | 10 |
| Dealing in waste or scrap | 9.2 | 8.5 |
| Entertainment or journalism | 11 | 9.5 |
| Estate agency or property management services | 11 | 9.5 |
| Farming or agriculture not listed elsewhere | 6 | 5.5 |
| Film, radio, TV, or video production | 10.5 | 9.5 |
| Financial services | 11.5 | 10.5 |
| Forestry or fishing | 9 | 8 |
| General building or construction services | 8.5 | 7.5 |
| Hairdressing or other beauty treatments | 12 | 10.5 |
| Hiring or renting goods | 8.5 | 7.5 |
| Hotel or accommodation | 9.5 | 8.5 |
| Investigation or security | 10 | 9 |
| Labour-only building or construction services | 13.5 | 11.5 |
| Laundry or dry-cleaning services | 11 | 9.5 |
| Lawyer or legal services | 13 | 12 |
| Library, archive, museum or other cultural activity | 7.5 | 7.5 |
| Management consultancy | 12.5 | 11 |
| Manufacturing fabricated metal products | 7.5 | 7.5 |
| Manufacturing food | 8.5 | 8.5 |
| Manufacturing not listed elsewhere | 8.5 | 7 |
| Manufacturing yarn, textiles or clothing | 10 | 7.5 |
| Membership organisation | 5.5 | 5.5 |
| Mining or quarrying | 9 | 8 |
| Packaging | 8.5 | 7.5 |
| Photography | 9.5 | 8.5 |
| Post offices | 2 | 2 |
| Printing | 7.5 | 6.5 |
| Publishing | 5.5 | 8.5 |
| Pubs | 9.2 | 5.5 |
| Real estate activity not listed elsewhere | 12 | 11 |
| Repairing personal or household goods | 8.5 | 7.5 |
| Repairing vehicles | 7.5 | 6.5 |
| Retailing food, confectionary, tobacco, newspapers or children’s clothing | 2 | 2 |
| Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 7 | 6 |
| Retailing not listed elsewhere | 7 | 5.5 |
| Retailing of vehicles or fuel | 6 | 5.5 |
| Secretarial services | 11 | 9.5 |
| Social work | 8.5 | 8 |
| Sport or recreation | 7 | 6 |
| Transport or storage, including couriers, freight, removals and taxis | 9 | 8 |
| Travel agency | 9 | 8 |
| Veterinary medicine | 9.5 | 8 |
| Wholesaling agricultural products | 6 | 5.5 |
| Wholesaling food | 5.5 | 5 |
| Wholesaling not listed elsewhere | 7 | 6 |
