[ { "sector": "accountancy-or-book-keeping", "basisPoints": 1450, "validFrom": "2011-01-04", "validTo": null, "note": "Accountancy or book-keeping: 14.5%" }, { "sector": "advertising", "basisPoints": 1100, "validFrom": "2011-01-04", "validTo": null, "note": "Advertising: 11%" }, { "sector": "agricultural-services", "basisPoints": 1100, "validFrom": "2011-01-04", "validTo": null, "note": "Agricultural services: 11%" }, { "sector": "any-other-activity-not-listed-elsewhere", "basisPoints": 1200, "validFrom": "2011-01-04", "validTo": null, "note": "Any other activity not listed elsewhere: 12%" }, { "sector": "architect-civil-and-structural-engineer-or-surveyor", "basisPoints": 1450, "validFrom": "2011-01-04", "validTo": null, "note": "Architect, civil and structural engineer or surveyor: 14.5%" }, { "sector": "boarding-or-care-of-animals", "basisPoints": 1200, "validFrom": "2011-01-04", "validTo": null, "note": "Boarding or care of animals: 12%" }, { "sector": "business-services-not-listed-elsewhere", "basisPoints": 1200, "validFrom": "2011-01-04", "validTo": null, "note": "Business services not listed elsewhere: 12%" }, { "sector": "catering-services-including-restaurants-and-takeaways", "basisPoints": 1250, "validFrom": "2011-01-04", "validTo": "2020-07-14", "note": "Catering services including restaurants and takeaways before 15 July 2020: 12.5%" }, { "sector": "catering-services-including-restaurants-and-takeaways", "basisPoints": 450, "validFrom": "2020-07-15", "validTo": "2021-09-30", "note": "Catering services including restaurants and takeaways from 15 July 2020 to 30 September 2021: 4.5%" }, { "sector": "catering-services-including-restaurants-and-takeaways", "basisPoints": 850, "validFrom": "2021-10-01", "validTo": "2022-03-31", "note": "Catering services including restaurants and takeaways from 1 October 2021 to 31 March 2022: 8.5%" }, { "sector": "catering-services-including-restaurants-and-takeaways", "basisPoints": 1250, "validFrom": "2022-04-01", "validTo": null, "note": "Catering services including restaurants and takeaways from 1 April 2022: 12.5%" }, { "sector": "computer-and-it-consultancy-or-data-processing", "basisPoints": 1450, "validFrom": "2011-01-04", "validTo": null, "note": "Computer and IT consultancy or data processing: 14.5%" }, { "sector": "computer-repair-services", "basisPoints": 1050, "validFrom": "2011-01-04", "validTo": null, "note": "Computer repair services: 10.5%" }, { "sector": "entertainment-or-journalism", "basisPoints": 1250, "validFrom": "2011-01-04", "validTo": null, "note": "Entertainment or journalism: 12.5%" }, { "sector": "estate-agency-or-property-management-services", "basisPoints": 1200, "validFrom": "2011-01-04", "validTo": null, "note": "Estate agency or property management services: 12%" }, { "sector": "farming-or-agriculture-not-listed-elsewhere", "basisPoints": 650, "validFrom": "2011-01-04", "validTo": null, "note": "Farming or agriculture not listed elsewhere: 6.5%" }, { "sector": "film-radio-television-or-video-production", "basisPoints": 1300, "validFrom": "2011-01-04", "validTo": null, "note": "Film, radio, television or video production: 13%" }, { "sector": "financial-services", "basisPoints": 1350, "validFrom": "2011-01-04", "validTo": null, "note": "Financial services: 13.5%" }, { "sector": "forestry-or-fishing", "basisPoints": 1050, "validFrom": "2011-01-04", "validTo": null, "note": "Forestry or fishing: 10.5%" }, { "sector": "general-building-or-construction-services", "basisPoints": 950, "validFrom": "2011-01-04", "validTo": null, "note": "General building or construction services: 9.5%" }, { "sector": "hairdressing-or-other-beauty-treatment-services", "basisPoints": 1300, "validFrom": "2011-01-04", "validTo": null, "note": "Hairdressing or other beauty treatment services: 13%" }, { "sector": "hiring-or-renting-goods", "basisPoints": 950, "validFrom": "2011-01-04", "validTo": null, "note": "Hiring or renting goods: 9.5%" }, { "sector": "hotel-or-accommodation", "basisPoints": 1050, "validFrom": "2011-01-04", "validTo": "2020-07-14", "note": "Hotel or accommodation before 15 July 2020: 10.5%" }, { "sector": "hotel-or-accommodation", "basisPoints": 0, "validFrom": "2020-07-15", "validTo": "2021-09-30", "note": "Hotel or accommodation from 15 July 2020 to 30 September 2021: 0%" }, { "sector": "hotel-or-accommodation", "basisPoints": 550, "validFrom": "2021-10-01", "validTo": "2022-03-31", "note": "Hotel or accommodation from 1 October 2021 to 31 March 2022: 5.5%" }, { "sector": "hotel-or-accommodation", "basisPoints": 1050, "validFrom": "2022-04-01", "validTo": null, "note": "Hotel or accommodation from 1 April 2022: 10.5%" }, { "sector": "investigation-or-security", "basisPoints": 1200, "validFrom": "2011-01-04", "validTo": null, "note": "Investigation or security: 12%" }, { "sector": "labour-only-building-or-construction-services", "basisPoints": 1450, "validFrom": "2011-01-04", "validTo": null, "note": "Labour-only building or construction services: 14.5%" }, { "sector": "laundry-or-dry-cleaning-services", "basisPoints": 1200, "validFrom": "2011-01-04", "validTo": null, "note": "Laundry or dry-cleaning services: 12%" }, { "sector": "lawyer-or-legal-services", "basisPoints": 1450, "validFrom": "2011-01-04", "validTo": null, "note": "Lawyer or legal services: 14.5%" }, { "sector": "library-archive-museum-or-other-cultural-activity", "basisPoints": 950, "validFrom": "2011-01-04", "validTo": null, "note": "Library, archive, museum or other cultural activity: 9.5%" }, { "sector": "limited-cost-business", "basisPoints": 1650, "validFrom": "2017-04-01", "validTo": null, "note": "Limited cost business: 16.5% whatever the sector (VAT Notice 733 para 4.4)" }, { "sector": "management-consultancy", "basisPoints": 1400, "validFrom": "2011-01-04", "validTo": null, "note": "Management consultancy: 14%" }, { "sector": "manufacturing-fabricated-metal-products", "basisPoints": 1050, "validFrom": "2011-01-04", "validTo": null, "note": "Manufacturing fabricated metal products: 10.5%" }, { "sector": "manufacturing-food", "basisPoints": 900, "validFrom": "2011-01-04", "validTo": null, "note": "Manufacturing food: 9%" }, { "sector": "manufacturing-not-listed-elsewhere", "basisPoints": 950, "validFrom": "2011-01-04", "validTo": null, "note": "Manufacturing not listed elsewhere: 9.5%" }, { "sector": "manufacturing-yarn-textiles-or-clothing", "basisPoints": 900, "validFrom": "2011-01-04", "validTo": null, "note": "Manufacturing yarn, textiles or clothing: 9%" }, { "sector": "membership-organisation", "basisPoints": 800, "validFrom": "2011-01-04", "validTo": null, "note": "Membership organisation: 8%" }, { "sector": "mining-or-quarrying", "basisPoints": 1000, "validFrom": "2011-01-04", "validTo": null, "note": "Mining or quarrying: 10%" }, { "sector": "packaging", "basisPoints": 900, "validFrom": "2011-01-04", "validTo": null, "note": "Packaging: 9%" }, { "sector": "photography", "basisPoints": 1100, "validFrom": "2011-01-04", "validTo": null, "note": "Photography: 11%" }, { "sector": "post-offices", "basisPoints": 500, "validFrom": "2011-01-04", "validTo": null, "note": "Post offices: 5%" }, { "sector": "printing", "basisPoints": 850, "validFrom": "2011-01-04", "validTo": null, "note": "Printing: 8.5%" }, { "sector": "publishing", "basisPoints": 1100, "validFrom": "2011-01-04", "validTo": null, "note": "Publishing: 11%" }, { "sector": "pubs", "basisPoints": 650, "validFrom": "2011-01-04", "validTo": "2020-07-14", "note": "Pubs before 15 July 2020: 6.5%" }, { "sector": "pubs", "basisPoints": 100, "validFrom": "2020-07-15", "validTo": "2021-09-30", "note": "Pubs from 15 July 2020 to 30 September 2021: 1%" }, { "sector": "pubs", "basisPoints": 400, "validFrom": "2021-10-01", "validTo": "2022-03-31", "note": "Pubs from 1 October 2021 to 31 March 2022: 4%" }, { "sector": "pubs", "basisPoints": 650, "validFrom": "2022-04-01", "validTo": null, "note": "Pubs from 1 April 2022: 6.5%" }, { "sector": "real-estate-activity-not-listed-elsewhere", "basisPoints": 1400, "validFrom": "2011-01-04", "validTo": null, "note": "Real estate activity not listed elsewhere: 14%" }, { "sector": "repairing-personal-or-household-goods", "basisPoints": 1000, "validFrom": "2011-01-04", "validTo": null, "note": "Repairing personal or household goods: 10%" }, { "sector": "repairing-vehicles", "basisPoints": 850, "validFrom": "2011-01-04", "validTo": null, "note": "Repairing vehicles: 8.5%" }, { "sector": "retailing-food-confectionery-tobacco-newspapers-or-childrens-clothing", "basisPoints": 400, "validFrom": "2011-01-04", "validTo": null, "note": "Retailing food, confectionery, tobacco, newspapers or children’s clothing: 4%" }, { "sector": "retailing-not-listed-elsewhere", "basisPoints": 750, "validFrom": "2011-01-04", "validTo": null, "note": "Retailing not listed elsewhere: 7.5%" }, { "sector": "retailing-pharmaceuticals-medical-goods-cosmetics-or-toiletries", "basisPoints": 800, "validFrom": "2011-01-04", "validTo": null, "note": "Retailing pharmaceuticals, medical goods, cosmetics or toiletries: 8%" }, { "sector": "retailing-vehicles-or-fuel", "basisPoints": 650, "validFrom": "2011-01-04", "validTo": null, "note": "Retailing vehicles or fuel: 6.5%" }, { "sector": "secretarial-services", "basisPoints": 1300, "validFrom": "2011-01-04", "validTo": null, "note": "Secretarial services: 13%" }, { "sector": "social-work", "basisPoints": 1100, "validFrom": "2011-01-04", "validTo": null, "note": "Social work: 11%" }, { "sector": "sport-or-recreation", "basisPoints": 850, "validFrom": "2011-01-04", "validTo": null, "note": "Sport or recreation: 8.5%" }, { "sector": "transport-or-storage-including-couriers-freight-removals-and-taxis", "basisPoints": 1000, "validFrom": "2011-01-04", "validTo": null, "note": "Transport or storage, including couriers, freight, removals and taxis: 10%" }, { "sector": "travel-agency", "basisPoints": 1050, "validFrom": "2011-01-04", "validTo": null, "note": "Travel agency: 10.5%" }, { "sector": "veterinary-medicine", "basisPoints": 1100, "validFrom": "2011-01-04", "validTo": null, "note": "Veterinary medicine: 11%" }, { "sector": "wholesaling-agricultural-products", "basisPoints": 800, "validFrom": "2011-01-04", "validTo": null, "note": "Wholesaling agricultural products: 8%" }, { "sector": "wholesaling-food", "basisPoints": 750, "validFrom": "2011-01-04", "validTo": null, "note": "Wholesaling food: 7.5%" }, { "sector": "wholesaling-not-listed-elsewhere", "basisPoints": 850, "validFrom": "2011-01-04", "validTo": null, "note": "Wholesaling not listed elsewhere: 8.5%" } ]