FRS Tables from 1 January 2010 to 3 January 2011

Flat Rate Scheme percentage rates from 1 January
2010 until 3 January 2011

These rates applied from 1 January 2010 until 3 January 2011.

Category of business Appropriate percentage
Accountancy or book-keeping 13
Advertising 10
Agricultural services 10
Any other activity not listed elsewhere 10.5
Architect, civil and structural engineer or surveyor 13
Boarding or care of animals 10.5
Business services that are not listed elsewhere 10.5
Catering services including restaurants and takeaways 11
Computer and IT consultancy or data processing 13
Computer repair services 9.5
Dealing in waste or scrap 9.5
Entertainment or journalism 11
Estate agency or property management services 10.5
Farming or agriculture that is not listed elsewhere 6
Film, radio, television or video production 11.5
Financial services 12
Forestry or fishing 9.5
General building or construction services* 8.5
Hairdressing or other beauty treatment services 11.5
Hiring or renting goods 8.5
Hotel or accommodation 9.5
Investigation or security 10.5
Labour-only building or construction services* 13
Laundry or dry-cleaning services 10.5
Lawyer or legal services 13
Library, archive, museum or other cultural activity 8.5
Management consultancy 12.5
Manufacturing fabricated metal products 9.5
Manufacturing food 8
Manufacturing that is not listed elsewhere 8.5
Manufacturing yarn, textiles or clothing 8
Membership organisation 7
Mining or quarrying 9
Packaging 8
Photography 10
Post offices 4.5
Printing 7.5
Publishing 10
Pubs 6
Real estate activity not listed elsewhere 12.5
Repairing personal or household goods 9
Repairing vehicles 7.5
Retailing food, confectionary, tobacco, newspapers or children’s
Retailing pharmaceuticals, medical goods, cosmetics or toiletries 7
Retailing that is not listed elsewhere 6.5
Retailing vehicles or fuel 6
Secretarial services 11.5
Social work 10
Sport or recreation 7.5
Transport or storage, including couriers, freight, removals
and taxis
Travel agency 9.5
Veterinary medicine 10
Wholesaling agricultural products 7
Wholesaling food 6.5
Wholesaling that is not listed elsewhere 7.5

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

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