The Value Added Tax Regulations 1995

[F1 Category of business U.K.

55K.— (1) Where, at a relevant date, a flat-rate trader is expected, on reasonable grounds, to carry on business in more than one category in the period concerned, paragraph (3) below shall apply.

(2) The following are relevant dates—

(a) for the purpose of regulation 55H(2) above, his start date;

(b) for the purpose of regulation 55H(3) above, the first day of a prescribed accounting period current at an anniversary of his start date;

(c) for the purpose of regulation 55J, the change date.

(3) He shall be regarded as being expected, on reasonable grounds, to carry on that category of business which is expected, on reasonable grounds, to be his main business activity in that period.

(4) In paragraph (3) above, his main business activity in a period is to be determined by reference to the respective proportions of his relevant turnover expected, on reasonable grounds, to be generated by each business activity expected, on reasonable grounds, to be carried on in the period.

TABLE

Category of business	Appropriate percentage
Retail of food, confectionery, tobacco, newspapers or children’s clothing	5
Postal and courier services	6
Public house
Agriculture not elsewhere listed	6.5
Membership organisation	7
Retail of goods not elsewhere listed
Wholesale of food or agricultural products
Retail of pharmaceuticals, medical goods, cosmetics or toiletries	8
Sport or recreation
Retail of vehicles or fuel
Wholesale not elsewhere listed
Manufacture of food	8.5
Library, archive, museum or other cultural activity
Printing
Vehicle repair
Packaging	9
Building or construction services where materials supplied
Social work
Agricultural services
Rental of machinery, equipment, personal or household goods	9.5
Manufacture of textiles or clothing
Forestry or fishing	10
Other manufacture not elsewhere listed
Mining
Personal and household goods repair services
Photography
Publishing
Transport, including freight, removals and taxis
Travel agency
Hotels or accommodation	10.5
Advertising	11
Animal husbandry
Manufacturers of fabricated metal products
Investigation or security
All other activity not elsewhere listed
Veterinary medicine
Waste and scrap dealing
Estate agency or property management	11.5
Secretarial services
Entertainment, excluding television, video and film production
Financial services
Laundry services
Business services not elsewhere listed	12.5
Restaurants, takeaways or catering services	13
Hairdressing
Real estate activity not elsewhere listed
Computer repair services	13.5
Management consultancy
Accountancy and book-keeping
Architects
Lawyers and legal services
Computer and IT consultancy or data processing	14.5
Building or construction services where primarily only labour supplied]

Textual Amendments

F1 Pt. 7A inserted (25.4.2002) by The Value Added Tax (Amendment) (No. 2) Regulations 2002 (S.I. 2002/1142), regs. 1(2), 7