[
{
"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%"
}
]