Category of business
|
Appropriate percentage
|
Accountancy or book-keeping
|
14.5
|
Advertising
|
11
|
Agricultural services
|
11
|
Any other activity not listed elsewhere
|
12
|
Architect, civil and structural engineer or surveyor
|
14.5
|
Boarding or care of animals
|
12
|
Business services that are not listed elsewhere
|
12
|
Catering services including restaurants and takeaways
|
12.5
|
Computer and 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 that is not listed elsewhere
|
6.5
|
Film, radio, television 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 accommodation
|
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 that is not listed elsewhere
|
9.5
|
Manufacturing yarn, textiles or clothing
|
9
|
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 that is not listed elsewhere
|
7.5
|
Retailing vehicles or fuel
|
6.5
|
Secretarial services
|
13
|
Social work
|
11
|
Sport or recreation
|
8.5
|
Transport or storage, including couriers, freight, removals and taxis
|
10
|
Travel agency
|
10.5
|
Veterinary medicine
|
11
|
Wholesaling agricultural products
|
8
|
Wholesaling food
|
7.5
|
Wholesaling that is not listed elsewhere
|
8.5
|