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Flat Rate VAT Scheme Percentages

Businesses registered for the flat rate VAT scheme need to pay VAT over to HMRC using a set percentage. Here is a list of the current flat rate percentages set out by HMRC, according to industry categories.

Even though these rates are used for flat rate VAT return purposes, when a business invoices a customer they should show the standard rate of VAT on their invoices. That means their customers won’t know they are using a VAT scheme but apply the flat rate scheme percentage when it comes to filling out their flat rate VAT return.

Some VAT flat rate percentages have been reduced in line with the Hospitality and Tourism VAT cut. These include hotels, pubs and catering services.

Flat Rate CategoryFlat Rate Percentages
2019 (%)
Accountancy or bookkeeping14.5
Agricultural services11
Any other activity not listed elsewhere12
Architect, civil and structural engineer or surveyor14.5
Boarding or care of animals12
Business services not listed elsewhere12
Catering services including restaurants and takeaways12.5
Computer and IT consultancy or data processing14.5
Computer repair services10.5
Entertainment or journalism12.5
Estate agency or property management services12
Farming or agriculture not listed elsewhere6.5
Film, radio, television or video production13
Financial services13.5
Forestry or fishing10.5
General building or construction services*9.5
Hairdressing or other beauty treatment services13
Hiring or renting goods9.5
Hotel or accommodation10.5
Investigation or security12
Labour-only building or construction services*14.5
Laundry or dry-cleaning services12
Lawyer or legal services14.5
Library, archive, museum or other cultural activity9.5
Management consultancy14
Manufacturing fabricated metal products10.5
Manufacturing food9
Manufacturing not listed elsewhere9.5
Manufacturing yarn, textiles or clothing9
Membership organisation8
Mining or quarrying10
Post offices5
Real estate activity not listed elsewhere14
Repairing personal or household goods10
Repairing vehicles8.5
Retailing food, confectionery, tobacco, newspapers or children’s clothing4
Retailing pharmaceuticals, medical goods, cosmetics or toiletries8
Retailing not listed elsewhere7.5
Retailing vehicles or fuel6.5
Secretarial services13
Social work11
Sport or recreation8.5
Transport or storage, including couriers, freight, removals and taxis10
Travel agency10.5
Veterinary medicine11
Wholesaling agricultural products8
Wholesaling food7.5
Wholesaling not listed elsewhere8.5