VAT Flat Rate % Upholstery

VAT Flat Rate % Upholstery

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A business fits/re-fits upholstery usually in the marine sector. They buy in the raw materials, cut, stitch, finish and fit saloon seating (upholstery only), cabin mattresses, curtains etc.

They will not be a limited cost trader and wish to consider the FRS.

Any pointers to the correct %?

I have taken a look at FRS7200 and and the follwing options seem appropriate (no specific reference to upholstery):

Any other activity not listed elsewhere 12%

Repairing personal or household goods 10%

Manufacturing not listed elsewhere 9.5%

The last option is obviously preferable but I wondered if the 'fitting' side causes an issue?





Replies (2)

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By rmillaree
20th Sep 2023 10:08

this is link you should look at

on an initial look this one could perhaps be promising ??!!

Repair and maintenance of all types of vehicles Repairing vehicles 8.5

what is important is what is majority of turnover - if its selling matresses thats different from boat fit outs !

Thanks (1)
By 356B
20th Sep 2023 10:17

This is a more comprehensive list.

If you class the boats as vehicles, then 8.5% may be available. (same as wholesaling boats)

Thanks (1)