扒哥吃瓜

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

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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

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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

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D

Sector	Trades	%
Dealing in waste or scrap	Wholesale of waste and scrap	10.5

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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

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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

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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

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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

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I

Sector	Trades	%
Investigation or security	Detective agencies	12
听	Security firms (personal, site and item)	听

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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

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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

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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

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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

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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

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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

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V

Sector	Trades	%
Veterinary medicine	Veterinary activities	11

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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