FRS7300 - Trade Sectors: A to Z of flat rate percentages by sector
This A-Z list is sorted by sector and shows the trades that HMRC considers fits within each and the corresponding flat rate percentage.
FRS7200 contains an A-Z list of flat rate percentages by trade.
FRS7700 contains the flat rates in force between 1 December 2008 and 31 December 2009.
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
| Sector | Trades | % |
|---|---|---|
| Accountancy or bookkeeping | Accountants | 14.5 |
| 听 | Bookkeepers | 听 |
| 听 | Income tax preparation services | 听 |
| Advertising | Advertising consultants | 11 |
| 听 | Advertising space providers | 听 |
| 听 | Advertising services such as billposting | 听 |
| Agricultural services | Services to agriculture such as equipment hire with operator or animal transport or breeding services | 11 |
| Any other activity that is not listed elsewhere | Coin operated photographic machines | 12 |
| 听 | Defence activities | 听 |
| 听 | Driving schools | 听 |
| 听 | Education | 听 |
| 听 | Extraction of peat | 听 |
| 听 | Fire and rescue services | 听 |
| 听 | Funeral services | 听 |
| 听 | Hospitals, nursing homes, medical or dental services | 听 |
| 听 | Law and order or Judicial activities | 听 |
| 听 | Private households | 听 |
| 听 | Sewage treatment | 听 |
| 听 | Telecommunications | 听 |
| 听 | Tour guides | 听 |
| Architect, civil and structural engineer or surveyor | Architects | 14.5 |
| 听 | Civil and structural engineers | 听 |
| 听 | Engineering consultants and designers | 听 |
| 听 | Quantity surveyors | 听 |
| 听 | Surveyors | 听 |
| 听 | Town planners | 听 |
B
| Sector | Trades | % |
|---|---|---|
| Boarding or care of animals | Animal blacksmithing/farrier | 12 |
| 听 | Catteries, kennels and stables | 听 |
| 听 | Does not include Veterinary services | 听 |
| 听 | Dog walkers | 听 |
| 听 | Pet coat clipping | 听 |
| Business services that are not listed elsewhere | Cleaning services | 12 |
| 听 | Credit reporting and collection services | 听 |
| 听 | Exhibition and fair organisers | 听 |
| 听 | Extermination services | 听 |
| 听 | Management activities of holding companies | 听 |
| 听 | Market research and opinion pollsters | 听 |
| 听 | Research and development | 听 |
| 听 | Technical testing and analysis | 听 |
C
| Sector | Trades | % |
|---|---|---|
| Catering services, including restaurants and takeaways | Canteens | 12.5 |
| 听 | Catering | 听 |
| 听 | Licensed and unlicensed restaurants and caf茅s | 听 |
| 听 | Sandwich shops | 听 |
| 听 | Takeaway food shops and mobile stands | 听 |
| Computer and IT consultancy or data processing | Data processing and database activities Hardware and software consultants | 14.5 |
| 听 | Software publishing | 听 |
| Computer repair services | Computer repairs | 10.5 |
D
| Sector | Trades | % |
|---|---|---|
| Dealing in waste or scrap | Wholesale of waste and scrap | 10.5 |
E
| Sector | Trades | % |
|---|---|---|
| Entertainment or journalism | Artists and Arts facilities | 12.5 |
| 听 | Authors | 听 |
| 听 | Dance halls | 听 |
| 听 | Dance instruction | 听 |
| 听 | Discos | 听 |
| 听 | Fairs and amusement parks | 听 |
| 听 | Journalists and news agency activities | 听 |
| 听 | Live theatre | 听 |
| Estate agency or property management services | Estate agency services | 12 |
| 听 | Property management services | 听 |
F
| Sector | Trades | % |
|---|---|---|
| Farming or agriculture that is not listed elsewhere | Growing of any crops, fruit or animals | 6.5 |
| 听 | Wine making from own grown grapes | 听 |
| Film, radio, television or video production | Sound, video or computer recording | 13 |
| 听 | TV, film, radio or video production, distribution or projection | 听 |
| Financial services | Banks | 13.5 |
| 听 | Building societies | 听 |
| 听 | Credit granting | 听 |
| 听 | Debt factoring | 听 |
| 听 | Financial leasing | 听 |
| 听 | Mortgage finance businesses | 听 |
| Forestry or fishing | Fish farms | 10.5 |
| 听 | Fish hatcheries | 听 |
| 听 | Fishing | 听 |
| 听 | Forestry | 听 |
| 听 | Logging | 听 |
G
| Sector | Trades | % |
|---|---|---|
| General building or construction services - use this where materials supplied are 10% or more of turnover | Alterations and extensions to commercial or domestic buildings or civil engineering works | 9.5 |
| 听 | Building completion | 听 |
| 听 | Earth moving, demolition and landscaping | 听 |
| 听 | Electricians | 听 |
| 听 | Floor and wall coverings | 听 |
| 听 | Glaziers | 听 |
| 听 | Joiners/carpenters | 听 |
| 听 | Other building equipment installers | 听 |
| 听 | Painters | 听 |
| 听 | Plasterers | 听 |
| 听 | Plumbers | 听 |
| 听 | Road, airfield, sports facility and water project building | 听 |
| 听 | Roofers | 听 |
H
| Sector | Trades | % |
|---|---|---|
| Hairdressing or other beauty treatment services | Beauticians | 13 |
| 听 | Hairdressers | 听 |
| 听 | Manicurists | 听 |
| 听 | Massage parlours | 听 |
| 听 | Suntan parlours | 听 |
| Hiring or renting goods | Agricultural, construction or civil engineering equipment rental | 9.5 |
| 听 | Car or van rental | 听 |
| 听 | Passenger transport rental (including land, water or air) | 听 |
| 听 | Sporting and recreational equipment rental | 听 |
| 听 | TV or video recorders | 听 |
| 听 | Video tapes | 听 |
| Hotel or accommodation | Bed and breakfast | 10.5 |
| 听 | Camping and caravan sites | 听 |
| 听 | Holiday centres and villages | 听 |
| 听 | Licensed or unlicensed hotels or motels with or without restaurants | 听 |
| 听 | Self catering accommodation | 听 |
| 听 | Youth hostels | 听 |
I
| Sector | Trades | % |
|---|---|---|
| Investigation or security | Detective agencies | 12 |
| 听 | Security firms (personal, site and item) | 听 |
L
| Sector | Trades | % |
|---|---|---|
| Labour only building or construction services - use this where materials supplied are less than 10 per cent of turnover | Alterations and extensions to commercial or domestic buildings or civil engineering works | 14.5 |
| 听 | Building completion | 听 |
| 听 | Earth moving, demolition and landscaping | 听 |
| 听 | Electricians | 听 |
| 听 | Floor and wall coverings | 听 |
| 听 | Glaziers | 听 |
| 听 | Joiners/carpenters | 听 |
| 听 | Other building equipment installers | 听 |
| 听 | Painters | 听 |
| 听 | Plasterers | 听 |
| 听 | Plumbers | 听 |
| 听 | Road, airfield, sports facility and water project building | 听 |
| 听 | Roofers | 听 |
| Laundry or dry cleaning services | Dry cleaning services | 12 |
| 听 | Launderettes | 听 |
| 听 | Laundry services | 听 |
| Lawyer or legal services | Barristers | 14.5 |
| 听 | Injury claims services | 听 |
| 听 | Solicitors | 听 |
| Library, archive, museum or other cultural activity | Archives | 9.5 |
| 听 | Botanical and other gardens | 听 |
| 听 | Historical sites and buildings | 听 |
| 听 | Libraries | 听 |
| 听 | Museums | 听 |
| 听 | Nature reserves | 听 |
| 听 | Zoos | 听 |
M
| Sector | Trades | % |
|---|---|---|
| Management consultancy | Business consultancy | 14 |
| 听 | Financial consultancy | 听 |
| 听 | Management consultancy | 听 |
| 听 | Public relations | 听 |
| Manufacturing fabricated metal products | Builder鈥檚 and carpenter鈥檚 metal products | 10.5 |
| 听 | Containers and tanks, reservoirs, boilers and radiators | 听 |
| 听 | Cutlery, tools, locks and hinges | 听 |
| 听 | Forging, stamping, pressing or roll forming of metal items | 听 |
| 听 | General mechanical engineering | 听 |
| 听 | Steam generators | 听 |
| 听 | Steel drums and other light metal packaging | 听 |
| 听 | Wire products, nails, screws, other fasteners, chains and springs | 听 |
| Manufacturing food | Alcoholic beverages | 9 |
| 听 | Animal foods | 听 |
| 听 | Bakery | 听 |
| 听 | Cocoa, chocolate and confectionery | 听 |
| 听 | Dairy production | 听 |
| 听 | Grain milling | 听 |
| 听 | Ice cream | 听 |
| 听 | Mineral water and soft drinks | 听 |
| 听 | Processing and preservation of fruits and vegetables | 听 |
| 听 | Processing of fish | 听 |
| 听 | Production and preserving of meat products | 听 |
| 听 | Production of edible fats and margarine | 听 |
| 听 | Slaughter of animals | 听 |
| 听 | Sugar production | 听 |
| 听 | Tea and coffee | 听 |
| Manufacturing that is not listed elsewhere | Boxes, labels and stationery in paper and cardboard | 9.5 |
| 听 | Collection, purification and distribution of water | 听 |
| 听 | Cork, straw, pulp, paper and cardboard production | 听 |
| 听 | Extraction of petroleum and natural gas | 听 |
| 听 | Furniture | 听 |
| 听 | Household, toilet and sanitary goods | 听 |
| 听 | Jewellery, coins and medals | 听 |
| 听 | Making carpentry items | 听 |
| 听 | Making of pesticides, pharmaceuticals, explosives, man made fibres, rubber, plastic, glass, ceramic, bricks, cement and concrete products | 听 |
| 听 | Manufacture of industrial chemicals, paints, inks, dyes and sealants | 听 |
| 听 | Office machinery, electric motors, generators and transformers | 听 |
| 听 | Production, distribution and trade in gas or electricity | 听 |
| 听 | Refining of metals and making of articles in metal | 听 |
| 听 | Saddlery and harness | 听 |
| 听 | Sawmilling, planing and impregnation of wood, plywood or veneers | 听 |
| 听 | Shoes | 听 |
| 听 | Sports goods and toys | 听 |
| 听 | Tanning and dressing of leather | 听 |
| 听 | Tobacco products | 听 |
| 听 | Weapons and ammunition | 听 |
| 听 | Wire, measuring and control equipment | 听 |
| 听 | Vehicles, ships, motorcycles, aircraft | 听 |
| Manufacturing yarn, textiles or clothing | Carpets | 听 |
| 听 | Cut, make and trim | 9 |
| 听 | Hats | 听 |
| 听 | Knitted or crocheted fabrics | 听 |
| 听 | Lace | 听 |
| 听 | Leather and fur clothes making | 听 |
| 听 | Preparation and spinning of natural and man made fibres | 听 |
| 听 | Ribbon | 听 |
| 听 | Ropes | 听 |
| 听 | Weaving, finishing and manufacture of cloth | 听 |
| Membership organisation | Business and employers organisation | 8 |
| 听 | Political organisations | 听 |
| 听 | Professional organisations | 听 |
| 听 | Religious organisations | 听 |
| 听 | Trade Unions | 听 |
| Mining or quarrying | Ore or chemical mines, deep or opencast | 10 |
| 听 | Quarries for building stone, limestone, gypsum, chalk, slate, sand, gravel, clay or kaolin | 听 |
P
| Sector | Trades | % |
|---|---|---|
| Packaging | Manufacture, wholesale and retail of packaging | 9 |
| Photography | Film processing | 11 |
| 听 | Portrait or other, specialist photography | 听 |
| Post Offices | Post offices | 5 |
| 听 | Sub-post offices | 听 |
| Printing | Bookbinding | 8.5 |
| 听 | Newspaper, book or periodical printing | 听 |
| 听 | Typesetting/Master production | 听 |
| Publishing | Books | 11 |
| 听 | Journals | 听 |
| 听 | Newspapers | 听 |
| 听 | Periodicals | 听 |
| 听 | Sound recordings | 听 |
| Pubs | Licensed clubs | 6.5 |
| 听 | Public houses however managed | 听 |
R
| Sector | Trades | % |
|---|---|---|
| Real estate activity that is not listed elsewhere | Buying, development and sale of real estate | 14 |
| 听 | Letting of conference or exhibition centres | 听 |
| 听 | Letting of own property | 听 |
| Repairing personal or household goods | Repair of boots, shoes, household and electrical goods, watches, clocks, or jewellery | 10 |
| Repairing vehicles | Repair and maintenance of all types of vehicles | 8.5 |
| Retailing food, confectionery, tobacco, newspapers or children鈥檚 clothing | Bakers | 4 |
| 听 | Butchers | 听 |
| 听 | Children鈥檚 clothes of all types and materials | 听 |
| 听 | Confectioners/newsagents/tobacconists (CTNs) | 听 |
| 听 | Cookie shops | 听 |
| 听 | Delicatessen | 听 |
| 听 | Fishmongers | 听 |
| 听 | Greengrocers | 听 |
| 听 | Grocers | 听 |
| 听 | Health foods | 听 |
| 听 | Ice cream | 听 |
| 听 | Off-licenses | 听 |
| Retailing pharmaceuticals, medical goods, cosmetics or toiletries | Cosmetics | 8 |
| 听 | Dispensing chemists | 听 |
| 听 | Hearing aids | 听 |
| 听 | Medical and orthopaedic goods | 听 |
| 听 | Toiletries | 听 |
| Retailing that is not listed elsewhere | Adult clothes | 7.5 |
| 听 | Antiques | 听 |
| 听 | Art from galleries | 听 |
| 听 | Books | 听 |
| 听 | Floor coverings | 听 |
| 听 | Fur or leather clothes | 听 |
| 听 | Furniture | 听 |
| 听 | Hardware | 听 |
| 听 | Household goods | 听 |
| 听 | Lighting | 听 |
| 听 | Mail order | 听 |
| 听 | Menswear | 听 |
| 听 | Mobile telephones | 听 |
| 听 | Paints glass | 听 |
| 听 | Photographic equipment | 听 |
| 听 | Second hand goods (not cars) | 听 |
| 听 | Sports goods | 听 |
| 听 | Stalls and markets | 听 |
| 听 | Stationery | 听 |
| 听 | Womenswear | 听 |
| Retailing vehicles or fuel | Filling stations | 6.5 |
| 听 | Motorcycles | 听 |
| 听 | Parts and accessories | 听 |
| 听 | Wholesale or retail of new or used vehicles | 听 |
S
| Sector | Trades | % |
|---|---|---|
| Secretarial services | Secretarial services | 13 |
| Social work | Social work for charities or otherwise with or without accommodation | 11 |
| Sport or recreation | Betting shops | 8.5 |
| 听 | Casting for theatre, TV or films | 听 |
| 听 | Gambling | 听 |
| 听 | Ice or roller rinks | 听 |
| 听 | Owning of racehorses | 听 |
| 听 | Skateboarding parks | 听 |
| 听 | Sports arenas and stadia | 听 |
T
| Sector | Trades | % |
|---|---|---|
| Transport or storage, including couriers, freight, removals and taxis | Couriers | 10 |
| 听 | Excise warehousing | 听 |
| 听 | Frozen or refrigerated goods | 听 |
| 听 | Furniture removal | 听 |
| 听 | Grain | 听 |
| 听 | Liquids or gases | 听 |
| 听 | Passenger or goods transport by rail, coach, underground, taxi, tram, sea, canal or air | 听 |
| 听 | Removing or storing private possessions | 听 |
| 听 | Warehousing | 听 |
| Travel agency | Travel agencies | 10.5 |
| 听 | Travel organisers (excluding those using the Tour Operator鈥檚 Margin Scheme) | 听 |
V
| Sector | Trades | % |
|---|---|---|
| Veterinary medicine | Veterinary activities | 11 |
W
| Sector | Trades | % |
|---|---|---|
| Wholesaling agricultural products | Animal feed | 8 |
| 听 | Flowers and plants | 听 |
| 听 | Fur, skins and hides | 听 |
| 听 | Grain | 听 |
| 听 | Live animals | 听 |
| 听 | Seeds | 听 |
| 听 | Unmanufactured tobacco | 听 |
| Wholesaling food | Alcoholic beverages | 7.5 |
| 听 | Coffee, tea and cocoa | 听 |
| 听 | Confectionery | 听 |
| 听 | Dairy produce | 听 |
| 听 | Edible oils and fats | 听 |
| 听 | Fish and shellfish | 听 |
| 听 | Fruit and vegetables | 听 |
| 听 | Game | 听 |
| 听 | Juices, mineral waters and soft drinks | 听 |
| 听 | Meat and meat products | 听 |
| 听 | Poultry and eggs | 听 |
| 听 | Tobacco | 听 |
| Wholesaling that is not listed elsewhere | Aircraft | 8.5 |
| 听 | Cameras | 听 |
| 听 | Cash and carry | 听 |
| 听 | Chemicals | 听 |
| 听 | China glassware | 听 |
| 听 | Clothing | 听 |
| 听 | Food, beverages and tobacco | 听 |
| 听 | Footwear | 听 |
| 听 | Furniture | 听 |
| 听 | Industrial equipment | 听 |
| 听 | Jewellery | 听 |
| 听 | Machine tools | 听 |
| 听 | Machinery | 听 |
| 听 | Musical instruments | 听 |
| 听 | Office equipment | 听 |
| 听 | Pharmaceuticals | 听 |
| 听 | Records, tapes, CDs and videos | 听 |
| 听 | Ships and boats | 听 |
| 听 | Toys and games | 听 |