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VAT Flat Rate Scheme – New Flat Rate Percentages for Catering, Pubs & Hotel & Accommodation

Written 15/07/2020

The new flat rate percentages, which will apply from 15 July until 12 January, have been announced by the Government. The amendments are as follows:

  • Catering services, including restaurants and takeaways – reduced from 12.5% to 4.5%
  • Pubs – reduced from 6.5% to 1%
  • Hotels and accommodation – reduced from 10.5% to 0%

For the full list of flat rate percentages for all types of businesses, including the Government Guidance on the scheme and how to join or leave, please see

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