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Flat Rate Scheme percentage rates from 1 January 2010 until 3 January 2011

These rates apply from 1 January 2010 until 3 January 2011.

Category of business Appropriate percentage
   
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* 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* 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


*'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"


 


Somerset Accountants


Oct 2010 Sherborne Community
Times Article - Quicklinks
 

- Table of VAT Flat rate %'s 

Emergency Budget 22nd JUNE 2010

- Further guidance and information

We are officially out of recession

- Business confidence to move forward with new ides and clever thinking

Tax Information

- Top Tax Tips

- 31st January Tax Bill Deadline

- Look beyond the... surface!

Finance and Legal

- The fab four finance facts

- Business matters


Accountants Somerset

Somerset accountants

Accountants Somerset

 
Hunts Accountants, The Music House, The Green, Sherborne. Dorset. DT9 3HX | Tel: 01935 815 008 | Offering accounting services for businesses throughout Dorset and Somerset.
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