Flat Rate Scheme

Flat Rate Scheme Rates Table

These flat rate percentages apply from 4 January 2011 until further notice.  As of 01 April 2017 if your business meets the definition of a limited cost trader a flat rate of 16.5% should be applied (15.5% in your first year of trading)

Category of BusinessAppropriate Percentage
Accountancy or book-keeping14.5
Advertising11
Agricultural services11
Any other activity not listed elsewhere12
Architect, civil and structural engineer
or surveyor
14.5
Boarding or care of animals12
Business services that are not listed
elsewhere
12
Catering services including restaurants
and takeaways
12.5
Computer and IT consultancy or data
processing
14.5
Computer repair services10.5
Dealing in waste or scrap10.5
Entertainment or journalism12.5
Estate agency or property management
services
12
Farming or agriculture that is not listed
elsewhere
6.5
Film, radio, television or video
production
13
Financial services13.5
Forestry or fishing10.5
General building or construction
services*
9.5
Hairdressing or other beauty treatment
services
13
Hiring or renting goods9.5
Hotel or accommodation10.5
Investigation or security12
Labour-only building or construction
services*
14.5
Laundry or dry-cleaning services12
Lawyer or legal services14.5
Library, archive, museum or other
cultural activity
9.5
Management consultancy14
Manufacturing fabricated metal products10.5
Manufacturing food9
Manufacturing that is not listed
elsewhere
9.5
Manufacturing yarn, textiles or clothing9
Membership organisation8
Mining or quarrying10
Packaging9
Photography11
Post offices5
Printing8.5
Publishing11
Pubs6.5
Real estate activity not listed elsewhere14
Repairing personal or household goods10
Repairing vehicles8.5
Retailing food, confectionary, tobacco,
newspapers or children’s clothing
4
Retailing pharmaceuticals, medical
goods, cosmetics or toiletries
8
Retailing that is not listed elsewhere7.5
Retailing vehicles or fuel6.5
Secretarial services13
Social work11
Sport or recreation8.5
Transport or storage, including couriers,
freight, removals and taxis
10
Travel agency10.5
Veterinary medicine11
Wholesaling agricultural products8
Wholesaling food7.5
Wholesaling that is not listed elsewhere8.5

*’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’