These rates apply from 1 January 2010 until further notice.

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 clothing 3.5%

 

 

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 9%

 

 

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 services".