UK VAT Calculator
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Flat VAT Rates per Business Category
The following table shows the UK VAT percentage rate for different business types. Note that to qualify for these reduced flat VAT rates, your business _must_ be a registered participant in the HMRC's flat rate VAT scheme.
| Business Type | VAT Rate % |
|---|---|
| Accountancy or book-keeping | 14.50 |
| Advertising | 11.00 |
| Agricultural services | 11.00 |
| Any other activity not listed elsewhere | 12.00 |
| Architect, civil and structural engineer or surveyor | 14.50 |
| Boarding or care of animals | 12.00 |
| Business services not listed elsewhere | 12.00 |
| Catering services including restaurants and takeaways | 12.50 |
| Computer and IT consultancy or data processing | 14.50 |
| Computer repair services | 10.50 |
| Entertainment or journalism | 12.50 |
| Estate agency or property management services | 12.00 |
| Farming or agriculture not listed elsewhere | 6.50 |
| Film, radio, television or video production | 13.00 |
| Financial services | 13.50 |
| Forestry or fishing | 10.50 |
| General building or construction services* | 9.50 |
| Hairdressing or other beauty treatment services | 13.00 |
| Hiring or renting goods | 9.50 |
| Hotel or accommodation | 10.50 |
| Investigation or security | 12.00 |
| Labour-only building or construction services* | 14.50 |
| Laundry or dry-cleaning services | 12.00 |
| Lawyer or legal services | 14.50 |
| Library, archive, museum or other cultural activity | 9.50 |
| Management consultancy | 14.00 |
| Manufacturing fabricated metal products | 10.50 |
| Manufacturing food | 9.00 |
| Manufacturing not listed elsewhere | 9.50 |
| Manufacturing yarn, textiles or clothing | 9.00 |
| Membership organisation | 8.00 |
| Mining or quarrying | 10.00 |
| Packaging | 9.00 |
| Photography | 11.00 |
| Post offices | 5.00 |
| Printing | 8.50 |
| Publishing | 11.00 |
| Pubs | 6.50 |
| Real estate activity not listed elsewhere | 14.00 |
| Repairing personal or household goods | 10.00 |
| Repairing vehicles | 8.50 |
| Retailing food, confectionery, tobacco, newspapers or children’s clothing | 4.00 |
| Retailing pharmaceuticals, medical goods, cosmetics or toiletries | 8.00 |
| Retailing not listed elsewhere | 7.50 |
| Retailing vehicles or fuel | 6.50 |
| Secretarial services | 13.00 |
| Social work | 11.00 |
| Sport or recreation | 8.50 |
| Transport or storage, including couriers, freight, removals and taxis | 10.00 |
| Travel agency | 10.50 |
| Veterinary medicine | 11.00 |
| Wholesaling agricultural products | 8.00 |
| Wholesaling food | 7.50 |
| Wholesaling not listed elsewhere | 8.50 |