{"id":"gb","country":"gb","kind":"country","name":{"en":"United Kingdom","local":"United Kingdom"},"languages":["en","cy","gd"],"currency":"GBP","symbol":"£","fxPerUsd":0.748,"cities":{"T1":"London","T2":"Leeds","T3":"Hexham"},"basket":{"teaCup":2.6,"simpleMeal":10,"haircutMen":18,"milkLitre":0.8,"breadLoaf":1.4,"unskilledDayWage":101.68,"minWageMonthly":2065,"shopRentSqftMonth":{"T1":4.2,"T2":1.7,"T3":0.85},"electricityCommercialKwh":0.288,"lpgCommercialCylinder":80,"petrolLitre":1.739},"tax":{"salesTax":"VAT 20% standard; 5% reduced (domestic energy, some items); 0% on most cold food and groceries. Hot takeaway food and drinks are standard-rated (20%).","smallBizThreshold":"VAT registration compulsory above £90,000 taxable turnover in a rolling 12 months; voluntary registration possible below. Flat Rate Scheme for turnover up to £150,000.","localLevies":"Business rates on premises (100% Small Business Rate Relief below £12,000 rateable value in England; Small Business Bonus Scheme in Scotland); employer NIC 15% above £5,000/yr per employee, offset by £10,500 Employment Allowance"},"licences":[{"name":"Food business registration with local council","fee":"Free; register at least 28 days before trading","authority":"Local authority environmental health (FSA guidance)","source":"https://www.food.gov.uk/business-guidance/register-a-food-business"},{"name":"Private limited company incorporation","fee":"£100 online (from 1 Feb 2026, was £50); confirmation statement £50/yr","authority":"Companies House","source":"https://www.rapidformations.co.uk/blog/companies-house-fees-increase/"},{"name":"Sole trader registration for Self Assessment","fee":"Free; register by 5 Oct after the first tax year; £1,000 trading allowance","authority":"HMRC","source":"https://www.gov.uk/set-up-sole-trader"},{"name":"Street trading licence (food trucks, stalls)","fee":"Est. £100–£3,000+/yr depending on council, pitch and days","authority":"Local council","source":"https://www.gov.uk/street-trading-licence"},{"name":"Premises licence + personal licence (alcohol)","fee":"Premises licence £100–£1,905 by rateable value band + annual fee; personal licence £37","authority":"Local council (Licensing Act 2003)","source":"https://www.gov.uk/guidance/alcohol-licensing"},{"name":"Level 2 Food Hygiene certificate (staff training)","fee":"About £15–£25 online per person","authority":"Not legally named but expected by EHOs under food hygiene regulations","source":"https://www.food.gov.uk/business-guidance/food-hygiene-for-your-business"}],"festivals":[{"name":"Bonfire Night","dates2026_27":"5 Nov 2026","effect":"fireworks events; hot food and drink stalls busy"},{"name":"Black Friday","dates2026_27":"27 Nov 2026","effect":"retail discount peak"},{"name":"Christmas / Boxing Day","dates2026_27":"25–26 Dec 2026 (bank holidays 25 and 28 Dec)","effect":"December retail and hospitality peak; large shops must close on Christmas Day in England & Wales"},{"name":"New Year","dates2026_27":"1 Jan 2027 (Scotland also 4 Jan)","effect":"January slump in footfall and spending ('Dry January')"},{"name":"Easter","dates2026_27":"26–29 Mar 2027","effect":"two bank holidays; chocolate, bakery, garden and tourism demand up; large shops shut Easter Sunday in E&W"},{"name":"May bank holidays","dates2026_27":"3 May and 31 May 2027","effect":"long weekends; markets, pubs and seaside trade up"},{"name":"Summer bank holiday","dates2026_27":"30 Aug 2027 (England, Wales, NI); 2 Aug 2027 (Scotland)","effect":"peak of festival and tourist season"},{"name":"St Andrew's Day (Scotland)","dates2026_27":"30 Nov 2026","effect":"optional Scottish bank holiday"}],"seasons":[{"months":"Nov–Feb","what":"Short, dark, wet days; outdoor stalls and food trucks lose trade except at Christmas markets"},{"months":"Jun–Aug","what":"Summer festivals, tourism and school holidays lift hospitality and outdoor vending"},{"months":"Oct–Mar","what":"Named storms and flooding risk; high heating costs"}],"payments":{"digitalShare":"Cash was about 9% of payments by number in 2024; contactless cards dominant (limit £100)","credit":"Consumer credit cards common; invoices on 30-day terms in B2B; little informal shop credit"},"notes":"The UK is one market with four rule-books at the edges: VAT, National Insurance, minimum wage and company law are UK-wide, but food hygiene display rules, business rates relief, licensing law and bank holidays differ in Scotland, Wales and Northern Ireland. Compared with India, labour is the big cost (the £12.71 National Living Wage is about 30× Indian minimum rates) and employers have paid 15% NIC from a £5,000 threshold since April 2025. Rent is offset by generous small-business rates relief. The £90,000 VAT threshold is high by world standards, so many micro-businesses stay unregistered and pricing clusters just under it. Hot takeaway food carries 20% VAT, cold food none, which shapes café and bakery menus. Customers pay by contactless card; cash is under 10% of payments.","regions":[{"id":"gb-england","name":"England","why":"baseline: Small Business Rate Relief (100% under £12,000 RV), new 2026 business-rates revaluation and lower retail/hospitality multipliers; hygiene rating display voluntary"},{"id":"gb-london","name":"London","why":"highest rents and wages (voluntary London Living Wage well above NLW); borough-by-borough street trading licences and fees; ULEZ charge for older delivery vans"},{"id":"gb-scotland","name":"Scotland","why":"separate licensing under Civic Government (Scotland) Act (street trader licence), Small Business Bonus Scheme rates relief, different bank holidays, minimum unit pricing for alcohol, Scottish income tax bands"},{"id":"gb-wales","name":"Wales","why":"food hygiene rating display mandatory, Welsh-language expectations, wider single-use plastics ban, own rates relief"},{"id":"gb-northern-ireland","name":"Northern Ireland","why":"separate employment law, mandatory hygiene rating display, EU goods rules under the Windsor Framework, different bank holidays (12 July)"}],"factors":[{"id":"P01","cat":"Wages","name":"National Living Wage (21+)","value":"£12.71/hour from 1 Apr 2026 (up from £12.21)","role":"HV","source":"https://www.gov.uk/national-minimum-wage-rates","estimate":false},{"id":"P02","cat":"Wages","name":"Youth and apprentice rates","value":"18–20: £10.85/hour; 16–17 and apprentices: £8.00/hour","role":"HV","source":"https://www.acs.org.uk/news/national-living-wage-rise-ps1271-april-2026","estimate":false},{"id":"P03","cat":"Wages","name":"Unskilled day wage (basket)","value":"£101.68 (£12.71 × 8 h)","role":"HV","source":"Derived from P01","estimate":false},{"id":"P04","cat":"Wages","name":"Minimum monthly wage, full-time (basket)","value":"£2,065 (£12.71 × 37.5 h × 52 / 12)","role":"HV","source":"Derived from P01","estimate":false},{"id":"P05","cat":"Wages","name":"Typical shop/café helper pay","value":"£12.71–£13.50/hour outside London; £13.50–£15 in London","role":"HV","source":"Est.: retail and hospitality pay clusters at or just above the NLW; London employers often pay near the voluntary London Living Wage","estimate":true},{"id":"P06","cat":"Payroll","name":"Employer National Insurance","value":"15% on pay above £5,000/yr (£96/week) per employee; threshold frozen to April 2031","role":"HV","source":"https://www.greystoneadvisory.co.uk/2026/04/23/april-2026-tax-updates-what-business-owners-need-to-know/","estimate":false},{"id":"P07","cat":"Payroll","name":"Employment Allowance","value":"Up to £10,500/yr off the employer NIC bill (most small employers with 1+ staff other than a sole director)","role":"HV","source":"https://www.gov.uk/claim-employment-allowance","estimate":false},{"id":"P08","cat":"Payroll","name":"Pension auto-enrolment","value":"Employer must contribute at least 3% of qualifying earnings for staff aged 22+ earning over £10,000","role":"HV","source":"https://www.thepensionsregulator.gov.uk/en/employers","estimate":false},{"id":"P09","cat":"Payroll","name":"Statutory Sick Pay","value":"£123.25/week, payable from day one of sickness from April 2026 (Employment Rights Act changes)","role":"HV","source":"https://cintra.co.uk/blog/key-payroll-changes-2026-27/","estimate":false},{"id":"P10","cat":"Rent","name":"Shop rent, T1 (London suburban high street)","value":"£4.2/sq ft/month (about £45–£55/sq ft/yr; prime central London £150+)","role":"HV","source":"Est.: agent listings for outer-London high-street units typically £35–£70/sq ft/yr","estimate":true},{"id":"P11","cat":"Rent","name":"Shop rent, T2 (Leeds secondary street)","value":"£1.7/sq ft/month (about £18–£22/sq ft/yr)","role":"HV","source":"Est.: northern-city secondary retail listings typically £12–£25/sq ft/yr","estimate":true},{"id":"P12","cat":"Rent","name":"Shop rent, T3 (market town)","value":"£0.85/sq ft/month (about £8–£12/sq ft/yr)","role":"HV","source":"Est.: market-town shop listings in Northumberland/Yorkshire typically £8–£14/sq ft/yr","estimate":true},{"id":"P13","cat":"Tax","name":"Business rates relief","value":"England: 100% Small Business Rate Relief if rateable value under £12,000, tapering to £15,000; new 2026 revaluation from 1 Apr 2026","role":"HV","source":"https://www.gov.uk/apply-for-business-rate-relief/small-business-rate-relief","estimate":false},{"id":"P14","cat":"Energy","name":"Small-business electricity","value":"£0.288/kWh incl. Climate Change Levy for small businesses (Q1 2026 govt data); micro 35p; out-of-contract rates about 40p; not covered by the Ofgem price cap","role":"HV","source":"https://www.catalyst-commercial.co.uk/business-energy-cost-index/","estimate":false},{"id":"P15","cat":"Energy","name":"Petrol and diesel","value":"Petrol (E10) 173.9p/L, diesel 198.8p/L, UK average week ending 18 Oct 2026 (up from about 158.5p in May 2026)","role":"HV","source":"https://www.fuel-finder.uk/fuel-price-pulse/weekly/2026-10-18/","estimate":false},{"id":"P16","cat":"Energy","name":"LPG cylinder (basket)","value":"About £80 for a 19 kg propane cylinder refill (Calor-type, used by food trucks and stalls)","role":"HV","source":"Est.: 19 kg propane refills were about £60–£75 in 2025; uplifted for the 2026 oil-price rise","estimate":true},{"id":"P17","cat":"Prices","name":"Takeaway tea/coffee (basket teaCup)","value":"£2.60 regular tea or filter coffee at an independent café in Leeds (latte £3.40–£3.90)","role":"HV","source":"Est.: chain regular coffee about £2–£3.50 in 2025–26; ONS CPI restaurants & cafés inflation about 4%","estimate":true},{"id":"P18","cat":"Prices","name":"Cheap meal (basket simpleMeal)","value":"£10 takeaway (fish and chips, kebab, café lunch); supermarket meal deal about £4","role":"HV","source":"Est.: fish and chips commonly £9–£12 in 2025–26 after cost rises","estimate":true},{"id":"P19","cat":"Prices","name":"Men's haircut (basket)","value":"£18 at a barber outside London (£25+ in London)","role":"HV","source":"Est.: barber price lists in northern cities £15–£20 in 2025–26","estimate":true},{"id":"P20","cat":"Prices","name":"Milk and bread (basket)","value":"Milk about £0.80/L (4 pints £1.75–£1.85); 800 g white loaf about £1.40","role":"HV","source":"Est.: supermarket prices 2025–26; ONS shopping price comparison tool https://www.ons.gov.uk/economy/inflationandpriceindices/articles/shoppingpricescomparisontool/2023-05-03","estimate":true},{"id":"P21","cat":"Registration","name":"Sole trader vs limited company","value":"Sole trader: free HMRC registration, income tax + Class 4 NIC 6% on profits over £12,570. Ltd: £100 incorporation, £50/yr confirmation statement, 19% corporation tax on profits up to £50,000 (25% above £250,000)","role":"PD","source":"https://www.gov.uk/set-up-sole-trader ; https://www.gov.uk/corporation-tax-rates","estimate":false},{"id":"P22","cat":"Registration","name":"Companies House fee rise and ID checks","value":"From 1 Feb 2026: incorporation £50→£100, confirmation statement £34→£50, strike-off £33→£13; director identity verification now required","role":"HV","source":"https://www.rapidformations.co.uk/blog/companies-house-fees-increase/","estimate":false},{"id":"P23","cat":"Tax","name":"VAT registration threshold","value":"£90,000 rolling 12-month taxable turnover (deregistration £88,000); frozen","role":"PD","source":"https://www.gov.uk/vat-registration/when-to-register","estimate":false},{"id":"P24","cat":"Tax","name":"VAT on food","value":"Cold takeaway food and groceries 0%; hot food, eat-in meals, soft drinks, confectionery 20%","role":"HV","source":"https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091","estimate":false},{"id":"P25","cat":"Licences","name":"Food business registration and hygiene ratings","value":"Free registration 28 days before trading; Food Hygiene Rating (0–5) published; display compulsory in Wales and NI, voluntary in England; Scotland uses Pass/Improvement Required","role":"HV","source":"https://www.food.gov.uk/safety-hygiene/food-hygiene-rating-scheme","estimate":false},{"id":"P26","cat":"Licences","name":"Street trading / food truck licence","value":"Council licence required for streets (consent or licence); fees range from about £100 to £3,000+/yr; London boroughs at the top; markets charge pitch fees £20–£100/day","role":"PD","source":"https://www.gov.uk/street-trading-licence","estimate":true},{"id":"P27","cat":"Licences","name":"Alcohol licensing","value":"Premises licence (£100–£1,905 by rateable value band, plus annual fee) and a designated premises supervisor with a £37 personal licence","role":"PD","source":"https://www.gov.uk/guidance/alcohol-licensing","estimate":false},{"id":"P28","cat":"Payments","name":"Card processing fees","value":"SumUp 1.69% in person; Square 1.75% in person; no fixed per-transaction fee on these plans; surcharging consumer cards banned since 2018","role":"PD","source":"https://squareup.com/gb/en/pricing","estimate":false},{"id":"P29","cat":"Payments","name":"Cash share of payments","value":"About 9% of payments by number in 2024; contactless limit £100","role":"HV","source":"https://www.ukfinance.org.uk/policy-and-guidance/reports-and-publications/payment-markets-report-2025","estimate":false},{"id":"P30","cat":"Finance","name":"Start Up Loans","value":"Government-backed personal loans £500–£25,000 at 6% fixed for 1–5 years, plus free mentoring","role":"PD","source":"https://www.startuploans.co.uk/","estimate":false},{"id":"P31","cat":"Rules","name":"Sunday trading","value":"England & Wales: shops over 280 sq m may open only 6 hours between 10:00 and 18:00 on Sundays; small shops unrestricted; no restriction in Scotland","role":"HV","source":"https://www.gov.uk/trading-hours-for-retailers-the-law","estimate":false},{"id":"P32","cat":"Rules","name":"Single-use plastics and vapes","value":"England banned single-use plastic plates, cutlery and polystyrene food containers (Oct 2023); disposable vapes banned UK-wide from 1 Jun 2025","role":"HV","source":"https://www.gov.uk/guidance/single-use-plastics-bans-and-restrictions","estimate":false},{"id":"P33","cat":"Rules","name":"Allergen labelling (Natasha's Law)","value":"Pre-packed-for-direct-sale food must carry full ingredient and allergen labels (since Oct 2021)","role":"HV","source":"https://www.food.gov.uk/business-guidance/introduction-to-allergen-labelling-changes-ppds","estimate":false},{"id":"P34","cat":"Demographics","name":"Income per head","value":"Gross disposable household income about £24,000–£25,000 per head (London about £35,000+)","role":"HV","source":"Est.: ONS regional GDHI 2023 release, https://www.ons.gov.uk/economy/regionalaccounts/grossdisposablehouseholdincome, grown about 4%/yr","estimate":true},{"id":"P35","cat":"Demographics","name":"Urbanisation and language","value":"About 84% urban; English; Welsh (about 18% speakers in Wales) and Gaelic in parts of Scotland","role":"HV","source":"https://www.ons.gov.uk/peoplepopulationandcommunity/culturalidentity/language/bulletins/welshlanguagewales/census2021","estimate":false},{"id":"P36","cat":"Calendar","name":"Bank holidays","value":"8 in England & Wales, 9 in Scotland, 10 in NI; staff get 5.6 weeks' statutory holiday (can include bank holidays)","role":"HV","source":"https://www.gov.uk/bank-holidays","estimate":false},{"id":"P37","cat":"Climate","name":"Seasonality for outdoor trade","value":"Outdoor food and market trade roughly halves Nov–Feb except Christmas markets; summer festivals and tourism peak Jun–Aug","role":"HV","source":"Est.: seasonal pattern reported by market traders and NABMA; Met Office climate averages https://www.metoffice.gov.uk/research/climate/maps-and-data/uk-climate-averages","estimate":true},{"id":"P38","cat":"Risk","name":"Storm and flood closure","value":"Named storms (Oct–Mar) and river/surface flooding close shops for 1–7 days; flood-zone premises face high insurance excesses","role":"RE","source":"https://www.gov.uk/check-long-term-flood-risk","estimate":false},{"id":"P39","cat":"Risk","name":"Energy price spike on renewal","value":"Business energy is uncapped; small firms renewing in 2026 faced about £480/yr higher electricity bills","role":"RE","source":"https://www.bfygroup.co.uk/blog/small-businesses-renewing-contracts-in-2026-face-a-480-increase-in-annual-electricity-costs","estimate":false},{"id":"P40","cat":"Risk","name":"Fuel price shock","value":"Petrol rose about 15p/L between May and Oct 2026 during the Iran oil crisis, raising delivery and van costs","role":"RE","source":"https://www.morningstar.co.uk/uk/news/AN_1779190269097174000/uk-petrol-prices-reach-highest-level-of-iran-oil-crisis.aspx","estimate":false},{"id":"P41","cat":"Risk","name":"Poor hygiene rating published","value":"A 0–2 rating after inspection is public online and can cut takeaway orders sharply until re-inspection (paid re-rating visit about £150–£250 in England)","role":"RE","source":"https://www.food.gov.uk/safety-hygiene/food-hygiene-rating-scheme","estimate":false},{"id":"P42","cat":"Businesses","name":"Most-searched small-business types","value":"Food truck/van, café/coffee shop, cleaning company, dog grooming/walking, bakery/cake business from home, barber/beauty salon, mobile car valeting, takeaway, market stall, ice cream van","role":"HV","source":"Est.: recurring UK 'how to start a ... business' autocomplete topics and Start Up Loans guides","estimate":true}]}