{"id":469,"date":"2025-06-27T11:22:58","date_gmt":"2025-06-27T11:22:58","guid":{"rendered":"https:\/\/www.taxpartnersuk.com\/blog\/?p=469"},"modified":"2025-06-27T11:24:39","modified_gmt":"2025-06-27T11:24:39","slug":"vat-flat-rate-scheme-v-standard-rates-2","status":"publish","type":"post","link":"https:\/\/www.taxpartnersuk.com\/blog\/vat-flat-rate-scheme-v-standard-rates-2\/","title":{"rendered":"VAT: Flat Rate Scheme v Standard Rates"},"content":{"rendered":"

Continuing with our previous example (http:\/\/www.taxpartnersuk.com\/news_detail.php?news_id=66)<\/a> we would now consider situations where the following services should choose FRS over the standard rate:<\/p>\n\n\n\n\n\n\n\n\n\n\n
Services<\/th>\nVAT Flat Rate<\/th>\n<\/tr>\n<\/thead>\n
Any other activity not listed elsewhere<\/td>\n12.00<\/td>\n<\/tr>\n
Boarding or care of animals<\/td>\n12.00<\/td>\n<\/tr>\n
Business services that are not listed elsewhere<\/td>\n12.00<\/td>\n<\/tr>\n
Estate agency or property management services<\/td>\n12.00<\/td>\n<\/tr>\n
Investigation or security<\/td>\n12.00<\/td>\n<\/tr>\n
Laundry or dry-cleaning services<\/td>\n12.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Input cost %<\/th>\nFlat rate scheme<\/th>\nStandard VAT Scheme<\/th>\nSavings<\/th>\n<\/tr>\n
Input VAT %<\/th>\nFRS VAT %<\/th>\nReceived %<\/th>\nPaid %<\/th>\nNet %<\/th>\nRevenue<\/th>\nInput cost<\/th>\nNet<\/th>\n<\/tr>\n<\/thead>\n
10.00<\/td>\n2.00<\/td>\n14.40<\/td>\n120.00<\/td>\n26.40<\/td>\n93.60<\/td>\n100.00<\/td>\n10.00<\/td>\n90.00<\/td>\n3.60<\/td>\n<\/tr>\n
13.00<\/td>\n2.60<\/td>\n14.40<\/td>\n120.00<\/td>\n30.00<\/td>\n90.00<\/td>\n100.00<\/td>\n13.00<\/td>\n87.00<\/td>\n3.00<\/td>\n<\/tr>\n
15.00<\/td>\n3.00<\/td>\n14.40<\/td>\n120.00<\/td>\n32.40<\/td>\n87.60<\/td>\n100.00<\/td>\n15.00<\/td>\n85.00<\/td>\n2.60<\/td>\n<\/tr>\n
20.00<\/td>\n4.00<\/td>\n14.40<\/td>\n120.00<\/td>\n38.40<\/td>\n81.60<\/td>\n100.00<\/td>\n20.00<\/td>\n80.00<\/td>\n1.60<\/td>\n<\/tr>\n
25.00<\/td>\n5.00<\/td>\n14.40<\/td>\n120.00<\/td>\n44.40<\/td>\n75.60<\/td>\n100.00<\/td>\n25.00<\/td>\n75.00<\/td>\n0.60<\/td>\n<\/tr>\n
28.00<\/td>\n5.60<\/td>\n14.40<\/td>\n120.00<\/td>\n48.00<\/td>\n72.00<\/td>\n100.00<\/td>\n28.00<\/td>\n72.00<\/td>\n0.00<\/td>\n<\/tr>\n
30.00<\/td>\n6.00<\/td>\n14.40<\/td>\n120.00<\/td>\n50.40<\/td>\n69.60<\/td>\n100.00<\/td>\n30.00<\/td>\n70.00<\/td>\n(0.40)<\/td>\n<\/tr>\n
35.00<\/td>\n7.00<\/td>\n14.40<\/td>\n120.00<\/td>\n56.40<\/td>\n63.60<\/td>\n100.00<\/td>\n35.00<\/td>\n65.00<\/td>\n(1.40)<\/td>\n<\/tr>\n
40.00<\/td>\n8.00<\/td>\n14.40<\/td>\n120.00<\/td>\n62.40<\/td>\n57.60<\/td>\n100.00<\/td>\n40.00<\/td>\n60.00<\/td>\n(2.40)<\/td>\n<\/tr>\n
45.00<\/td>\n9.00<\/td>\n14.40<\/td>\n120.00<\/td>\n68.40<\/td>\n51.60<\/td>\n100.00<\/td>\n45.00<\/td>\n55.00<\/td>\n(3.40)<\/td>\n<\/tr>\n
50.00<\/td>\n10.00<\/td>\n14.40<\/td>\n120.00<\/td>\n74.40<\/td>\n45.60<\/td>\n100.00<\/td>\n50.00<\/td>\n50.00<\/td>\n(4.40)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

For these services, as can be seen above, choosing the FRS can make financial sense only so long as their VAT-able input costs do not exceed 28% of the turnover excluding VAT.<\/p>\n","protected":false},"excerpt":{"rendered":"

Continuing with our previous example (http:\/\/www.taxpartnersuk.com\/news_detail.php?news_id=66) we would now consider situations where the following services should choose FRS over the standard rate: Services VAT Flat Rate Any other activity not listed elsewhere 12.00 Boarding or care of animals 12.00 Business services that are not listed elsewhere 12.00 Estate agency or property management services 12.00 Investigation […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[56],"tags":[],"class_list":["post-469","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"\nVAT: Flat Rate Scheme v Standard Rates - Beyond Compliance: Technical & Advisory Insights<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.taxpartnersuk.com\/blog\/vat-flat-rate-scheme-v-standard-rates-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT: Flat Rate Scheme v Standard Rates - 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