elsby & co

chartered accountants


refreshingly
different
elsby & cotaking the time to listen

VAT Flat Rate Scheme rates from 4th January 2011

Accountancy or bookkeeping 14.5%
Advertising 11%
Agricultural services 11%
Architect, civil & structural engineer 14.5%
Boarding or care of animals 12%
Catering services incl. restaurants and takeaways 12.5%
Computer, IT consultancy or data processing 14.5%
Computer repair services 10.5%
Dealing in waste or scrap 10.5%
Entertainment or journalism 12.5%
Estate agency or property management services 12%
Farming or agriculture not listed elsewhere 6.5%
Film, radio, TV or video production 13%
Financial services 13.5%
Forestry or fishing 10.5%
General building or construction services* 9.5%
Hairdressing or other beauty treatment services 13%
Hiring or renting goods 9.5%
Hotel or accomodation 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%
Management consultancy 14%
Manufacturing fabricated metal products 10.5%
Manufacturing food 9%
Manufacturing yarn, textiles or clothing 9%
Manufacturing that is not listed elsewhere 9.5%
Membership organisation 8%
Mining or quarrying 10%
Packaging 9%
Photography 11%
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, confectionary, tobacco, newspapers or children's clothing 4%
Retailing pharmaceuticals, medical goods, cosmetics or toiletries 8%
Retailing vehicles or fuel 6.5%
Retailing that is not listed elsewhere 7.5%
Secretarial services 13%
Social work 11%
Sport or recreation 8.5%
Transport or storage, incl couriers, freight, removals and taxis 10%
Travel agency 10.5%
Veterinary medicine 11%
Wholesaling agricultural products 8%
Whoesaling food 7.5%
Wholesailing that is not listed elsewhere 8.5%
Any other activity not listed elsewhere 12%


* Labour-only building or construction services means building or construction services where the value of materials supplied is less than 10% of the relevant turnover from such services; any other building or construction services are "general building or construction services".

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Elsby & Co is a trading name of:
Elsby & Company (Sywell) Ltd. Registered in England no. 05377378. Director: Carl Elsby ACA; and
Elsby & Co (Northampton) LLP. Registered in England no. OC332210.
Partners: Carl Elsby ACA, Ian Baldwin.
Sat 19 May 2012 web design | login Copyright © 2012 elsby & co