The correct answers are: Less VAT may be payable; Ease of administration.
A flat rate of VAT is applicable to the VAT inclusive turnover of a business (although the standard rate of VAT must be charged to customers). This could lead to less VAT being payable.
This scheme is administratively simpler as the percentage is applied to the VAT inclusive turnover - there is no need to calculate both the input and output VAT. | 
