A to Z of flat rate percentages by Trade Sectors (2016)

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

 

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