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The Value Added Tax (Amendment) (No. 6) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 3220
- PART 3
- Regulation 20
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20. In regulation 55K (category of business), for the Table substitute—
Table
| 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”. | |
| Retailing food, confectionery, tobacco, newspapers or children’s clothing | 2 |
Membership organisation Postal and courier services Pubs Wholesaling food | 5.5 |
Farming or agriculture that is not listed elsewhere Retailing that is not listed elsewhere Wholesaling agricultural products | 6 |
Retailing pharmaceuticals, medical goods, cosmetics or toiletries Retailing vehicles or fuel Sport or recreation Wholesaling that is not listed elsewhere | 7 |
Agricultural services Library, archive, museum or other cultural activity Manufacturing food Printing Repairing vehicles | 7.5 |
General building or construction services* Hiring or renting goods Manufacturing that is not listed elsewhere Manufacturing yarn, textiles or clothing Packaging Repairing personal or household goods Social work | 8.5 |
Forestry or fishing Mining or quarrying Transport or storage, including freight, removals and taxis Travel agency | 9 |
Advertising Dealing in waste or scrap Hotel or accommodation Photography Publishing Veterinary medicine | 9.5 |
Any other activity not listed elsewhere Investigation or security Manufacturing fabricated metal products | 10 |
Boarding or care of animals Film, radio, television or video production | 10.5 |
Business services that are not listed elsewhere Computer repair services Entertainment or journalism Estate agency or property management services Laundry or dry-cleaning services Secretarial services | 11 |
| Financial services | 11.5 |
Catering services, including restaurants and takeaways Hairdressing or other beauty treatment services Real estate activity not listed elsewhere | 12 |
Architect, civil and structural engineer or surveyor Management consultancy | 12.5 |
Accountancy or book-keeping Computer and IT consultancy or data processing Lawyer or legal services | 13 |
| Labour-only building or construction services* | 13.5 |
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