Flat Rate Scheme

Flat Rate Scheme Rates Table

These flat rate percentages apply from 4 January 2011 until further notice.  As of 01 April 2017 if your business meets the definition of a limited cost trader a flat rate of 16.5% should be applied (15.5% in your first year of trading)

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*’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’