- Latest available (Revised)
- Original (As made)
The Value Added Tax (Amendment) (No. 5) Regulations 2009
You are here:
- UK Statutory Instruments
- 2009 No. 3241
- Regulation 9
What Version
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Flat-rate scheme for small businesses, category of business.
This section has no associated Explanatory Memorandum
9. For the Table in regulation 55K (flat-rate scheme for small businesses, category of business), substitute—
| Category of business | Appropriate percentage |
|---|---|
(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 | 13 |
| Advertising | 10 |
| Agricultural services | 10 |
| Any other activity not listed elsewhere | 10.5 |
| Architect, civil and structural engineer or surveyor | 13 |
| Boarding or care of animals | 10.5 |
| Business services that are not listed elsewhere | 10.5 |
| Catering services including restaurants and takeaways | 11 |
| Computer and IT consultancy or data processing | 13 |
| Computer repair services | 9.5 |
| Dealing in waste or scrap | 9.5 |
| Entertainment or journalism | 11 |
| Estate agency or property management services | 10.5 |
| Farming or agriculture that is not listed elsewhere | 6 |
| Film, radio, television or video production | 11.5 |
| Financial services | 12 |
| Forestry or fishing | 9.5 |
| General building or construction services(1) * | 8.5 |
| Hairdressing or other beauty treatment services | 11.5 |
| Hiring or renting goods | 8.5 |
| Hotel or accommodation | 9.5 |
| Investigation or security | 10.5 |
| Labour-only building or construction services(1) * | 13 |
| Laundry or dry-cleaning services | 10.5 |
| Lawyer or legal services | 13 |
| Library, archive, museum or other cultural activity | 8.5 |
| Management consultancy | 12.5 |
| Manufacturing fabricated metal products | 9.5 |
| Manufacturing food | 8 |
| Manufacturing that is not listed elsewhere | 8.5 |
| Manufacturing yarn, textiles or clothing | 8 |
| Membership organisation | 7 |
| Mining or quarrying | 9 |
| Packaging | 8 |
| Photography | 10 |
| Post offices | 4.5 |
| Printing | 7.5 |
| Publishing | 10 |
| Pubs | 6 |
| Real estate activity not listed elsewhere | 12.5 |
| Repairing personal or household goods | 9 |
| Repairing vehicles | 7.5 |
| Retailing food, confectionary, tobacco, newspapers or children’s clothing | 3.5 |
| Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 7 |
| Retailing that is not listed elsewhere | 6.5 |
| Retailing vehicles or fuel | 6 |
| Secretarial services | 11.5 |
| Social work | 10 |
| Sport or recreation | 7.5 |
| Transport or storage, including couriers, freight, removals and taxis | 9 |
| Travel agency | 9.5 |
| Veterinary medicine | 10 |
| Wholesaling agricultural products | 7 |
| Wholesaling food | 6.5 |
| Wholesaling that is not listed elsewhere | 7.5 |
Options/Help
Print Options
PrintThe Whole Instrument
PrintThis Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.