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. The 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”.