FRS7700 - Trade Sectors: table of flat rates - 1 December 2008 to 31 December 2009
Since the scheme was introduced, some of the flat rate percentages have been amended. »Ê¹ÚÌåÓýapp following table contains the flat rates that were in force between 1 December 2008 and 31 December 2009.
FRS7200 contains an A-Z list of flat rate percentages by trade.
FRS7300 contains an A-Z list of flat rate percentages by sector.
FRS7800 contains the flat rates in force between 1 January 2010 and 3 January 2011.
A B C D E F G H I L M P R S T V W
A
| Category of Business | Appropriate Percentage |
|---|---|
| Accountancy or book-keeping | 11.5 |
| Advertising | 8.5 |
| Agricultural services | 7 |
| Any other activity not elsewhere listed | 9 |
| Architect, civil and structural engineer or surveyor | 11 |
B
| Category of Business | Appropriate Percentage |
|---|---|
| Boarding or care of animals | 9.5 |
| Business services that are not listed elsewhere | 9.5 |
C
| Category of Business | Appropriate Percentage |
|---|---|
| Catering services including restaurants and takeaways | 10.5 |
| Computer and IT consultancy or data processing | 11.5 |
| Computer repair services | 10 |
D
| Category of Business | Appropriate Percentage |
|---|---|
| Dealing in waste or scrap | 8.5 |
E
| Category of Business | Appropriate Percentage |
|---|---|
| Entertainment or journalism | 9.5 |
| Estate agency or property management services | 9.5 |
F
| Category of Business | Appropriate Percentage |
|---|---|
| Farming or agriculture that is not listed elsewhere | 5.5 |
| Film, radio, television or video production | 9.5 |
| Financial services | 10.5 |
| Forestry or fishing | 8 |
G
| Category of Business | Appropriate Percentage |
|---|---|
| General building or construction services* | 7.5 |
H
| Category of Business | Appropriate Percentage |
|---|---|
| Hairdressing or other beauty treatment services | 10.5 |
| Hiring or renting goods | 7.5 |
| Hotel or accommodation | 8.5 |
I
| Category of Business | Appropriate Percentage |
|---|---|
| Investigation or security | 9 |
L
| Category of Business | Appropriate Percentage |
|---|---|
| Labour-only building or construction services (see Note) | 11.5 |
| Laundry or dry-cleaning services | 9.5 |
| Lawyer or legal services | 12 |
| Library, archive, museum or other cultural activity | 7.5 |
M
| Category of Business | Appropriate Percentage |
|---|---|
| Management consultancy | 11 |
| Manufacturing fabricated metal products | 8.5 |
| Manufacturing food | 7 |
| Manufacturing that is not listed elsewhere | 7.5 |
| Manufacturing yarn, textiles or clothing | 7.5 |
| Membership organisation | 5.5 |
| Mining or quarrying | 8 |
P
| Category of Business | Appropriate Percentage |
|---|---|
| Packaging | 7.5 |
| Photography | 8.5 |
| Post offices | 2 |
| Printing | 6.5 |
| Publishing | 8.5 |
| Pubs | 5.5 |
R
| Category of Business | Appropriate Percentage |
|---|---|
| Real estate activity not listed elsewhere | 11 |
| Repairing personal or household goods | 7.5 |
| Repairing vehicles | 6.5 |
| Retailing food, confectionery, tobacco, newspapers or children’s clothing | 2 |
| Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 6 |
| Retailing that is not listed elsewhere | 5.5 |
| Retailing vehicles or fuel | 5.5 |
S
| Category of Business | Appropriate Percentage |
|---|---|
| Secretarial services | 9.5 |
| Social work | 8 |
| Sport or recreation | 6 |
T
| Category of Business | Appropriate Percentage |
|---|---|
| Transport or storage, including couriers, freight, removals and taxis | 8 |
| Travel agency | 8 |
V
| Category of Business | Appropriate Percentage |
|---|---|
| Veterinary medicine | 8 |
W
| Category of Business | Appropriate Percentage |
|---|---|
| Wholesaling agricultural products | 5.5 |
| Wholesaling food | 5 |
| Wholesaling that is not listed elsewhere | 6 |
Note
“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�.