This Is A Custom Widget

This Sliding Bar can be switched on or off in theme options, and can take any widget you throw at it or even fill it with your custom HTML Code. Its perfect for grabbing the attention of your viewers. Choose between 1, 2, 3 or 4 columns, set the background color, widget divider color, activate transparency, a top border or fully disable it on desktop and mobile.

This Is A Custom Widget

This Sliding Bar can be switched on or off in theme options, and can take any widget you throw at it or even fill it with your custom HTML Code. Its perfect for grabbing the attention of your viewers. Choose between 1, 2, 3 or 4 columns, set the background color, widget divider color, activate transparency, a top border or fully disable it on desktop and mobile.
VAT Rates 2017-05-19T12:11:59+00:00

VAT flat rates

The rate is a percentage of your flat rate turnover. The actual rate depends on your business type. If the rate changes, you must apply the new rate from the date it changes.

In your first year as a VAT-registered business the rate is reduced by 1% until the day before your registration anniversary.

VAT flat rates:
 Type of business Current VAT flat rate (%)
 Accountancy or book-keeping  14.5
 Advertising  11
 Agricultural services  11
 Any other activity not listed elsewhere  12
 Architect, civil and structural engineer or surveyor  14.5
 Boarding or care of animals  12
 Business services not listed elsewhere  12
Type of Business Current VAT flat rate (%)
 Catering services including restaurants and takeaways  12.5
 Computer and IT consultancy or data processing  14.5
 Computer repair services  10.5
 Entertainment or journalism  12.5
 Estate agency or property management services  12
Farming or agriculture not listed elsewhere  6.5
 Film, radio, television or video production  13
 Financial services  13.5
 Forestry or fishing  10.5
Type of Business Current VAT flat rate (%)
 General building or construction services*  9.5
 Hairdressing or other beauty treatment services  13
 Hiring or renting goods  9.5
 Hotel or accommodation  10.5
 Investigation or security  12
 Labour-only building or construction services*  14.5
 Laundry or dry-cleaning services  12
Lawyer or legal services 14.5
Library, archive, museum or other cultural activity 9.5
Type of Business Current VAT flat rate (%)
Management consultancy 14
Manufacturing fabricated metal products 10.5
 Manufacturing food  9
 Manufacturing not listed elsewhere  9.5
 Manufacturing yarn, textiles or clothing  9
 Membership organisation  8
 Mining or quarrying  10
 Packaging  9
 Photography  11
Type of Business Current VAT flat rate (%)
 Post offices  5
 Printing  8.5
 Publishing  11
 Pubs  6.5
 Real estate activity not listed elsewhere  14
Repairing personal or household goods 10
Repairing vehicles 8.5
Retailing food, confectionery, tobacco, newspapers or children’s clothing 4
Retailing pharmaceuticals, medical goods, cosmetics or 8
Type of Business Current VAT flat rate (%)
 toiletries
 Retailing not listed elsewhere  7.5
 Retailing vehicles or fuel  6.5
 Secretarial services  13
 Social work  11
 Sport or recreation  8.5
 Transport or storage, including couriers, freight, removals and taxis  10
 Travel agency  10.5
 Veterinary medicine  11
Type of Business Current VAT flat rate (%)
 Waste or scrap dealing  10.5
 Wholesaling agricultural products  8
 Wholesaling food  7.5
 Wholesaling not listed elsewhere  8.5

*‘Labour-only building or construction services’ means building services where the value of the materials supplied is less than 10% of the turnover for those services. If more than this amount, the business is classed as ‘General building or construction services’.