Prescribed business

A 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.