My client is a sole trader hairdresser who also rents out some chairs in her salon. She uses 13% flat rate for her VAT calculations as her turnover is predominately hairdressing. This year she has been seriously ill and as a result her chair rentals have just exceeded her hairdressing turnover. She hopes this will just be a temporary blip, although until she is fully recovered we don’t know if she will get back to working sufficient hours per week for the hairdressing to exceed the chair rentals in the long term. I assume that the flat rate applicable to chair renting will be 14% - Real estate activity not listed elsewhere. Is it acceptable to carry on in the hope that the situation will revert to the 13% activity being predominant and if not what action would readers suggest?