Category of business

Appropriate percentage

Accountancy or book-keeping

11.5

Advertising

8.5

Agricultural services

7

Any other activity not listed elsewhere

9

Architect, civil and structural engineer or surveyor

11

Boarding or care of animals

9.5

Business services that are not listed elsewhere

9.5

Catering services including restaurants and takeaways

10.5

Computer and IT consultancy or data processing

11.5

Computer repair services

10

Dealing in waste or scrap

8.5

Entertainment or journalism

9.5

Estate agency or property management services

9.5

Farming or agriculture that is not listed elsewhere

5.5

Film, radio, television or video production

9.5

Financial services

10.5

Forestry or fishing

8

General building or construction services*

7.5

Hairdressing or other beauty treatment services

10.5

Hiring or renting goods

7.5

Hotel or accommodation

8.5

Investigation or security

9

Labour-only building or construction services*

11.5

Laundry or dry-cleaning services

9.5

Lawyer or legal services

12

Library, archive, museum or other cultural activity

7.5

Management consultancy

11

Manufacturing that is not listed elsewhere

7.5

Manufacturing fabricated metal products

8.5

Manufacturing food

7

Manufacturing yarn, textiles or clothing

7.5

Membership organisation

5.5

Mining or quarrying

8

Packaging

7.5

Photography

8.5

Post offices

2

Printing

6.5

Publishing

8.5

Pubs

5.5

Real estate activity not listed elsewhere

11

Repairing personal or household goods

7.5

Repairing vehicles

6.5

Retailing food, confectionary, tobacco, newspapers or children’s clothing

2

Retailing pharmaceuticals, medical goods, cosmetics or toiletries

6

Retailing that is not listed elsewhere

5.5

Retailing vehicles or fuel

5.5

Secretarial services

9.5

Social work

8

Sport or recreation

6

Transport or storage, including couriers, freight, removals and taxis

8

Travel agency

8

Veterinary medicine

8

Wholesaling agricultural products

5.5

Wholesaling food

5

Wholesaling that is not listed elsewhere

6