Prescribed business
24 July 2025
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Subscribe to emailsA business solely involving an activity prescribed under Schedule 4 of the Duties Regulation 2023, such as:
- excavating and earthmoving
- picture framing
- gunsmithing
- locksmithing
- manufacturing, processing and packaging
- any of the following
- beauty salon or barber shop
- bus service
- cinema
- crematorium
- engineering workshop
- laundry or laundrette
- newsagency, travel agency or real estate agency
- repair and service workshop
- rental business
- restaurant or café
- service station
- sports complex or gymnasium
- warehouse or bulk storage complex
- undertaking or funeral directing
- printing and publishing
- boot and shoe repairing
- retailing and wholesaling, whether or not it involves repairing or installing goods sold
- upholstering.