.FlatRateSchemeGuide_progressBar__gMezc{position:fixed;top:0;left:0;height:3px;background:linear-gradient(to right,var(--color-sunset-orange),var(--color-golden-yellow));z-index:1000;transition:width .1s}.FlatRateSchemeGuide_container__rG6sl{max-width:1100px;margin:0 auto;background:#fff;box-shadow:0 4px 20px rgba(58,42,26,.1);border-radius:12px;overflow:hidden}.FlatRateSchemeGuide_header__xSU4t{background:linear-gradient(135deg,var(--color-sunset-orange) 0,var(--color-ocean-teal) 100%);color:#fff;padding:3rem 2rem 2rem;text-align:center}.FlatRateSchemeGuide_header__xSU4t h1{font-size:2.4rem;font-weight:700;margin-bottom:.5rem;letter-spacing:-.02em}.FlatRateSchemeGuide_subtitle__PohSs{font-size:1.1rem;opacity:.95;font-weight:300;margin-bottom:1.5rem}.FlatRateSchemeGuide_content__yW_n_{padding:2rem;font-family:Segoe UI,Tahoma,Geneva,Verdana,sans-serif;line-height:1.6;color:var(--color-dark-brown);background:var(--color-cream-bg)}.FlatRateSchemeGuide_audienceBox__uLC6W{background:linear-gradient(135deg,#fff8f0 0,var(--color-cream-bg-dark) 100%);border-left:4px solid var(--color-sunset-orange);padding:1.5rem;margin:2rem 0;border-radius:0 8px 8px 0}.FlatRateSchemeGuide_audienceBox__uLC6W h2{color:var(--color-sunset-orange-dark);margin-bottom:1rem;font-size:1.3rem}.FlatRateSchemeGuide_executiveSummary__DB2Ql{background:#fbfdf9;border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;margin:2rem 0}.FlatRateSchemeGuide_executiveSummary__DB2Ql h2{color:var(--color-ocean-teal-dark);margin-bottom:1rem;font-size:1.4rem}.FlatRateSchemeGuide_keyTakeaways__r7CAc{background:#fff;border-left:4px solid var(--color-golden-yellow);padding:1.5rem;margin:1.5rem 0;box-shadow:0 2px 8px rgba(58,42,26,.08);border-radius:0 8px 8px 0}.FlatRateSchemeGuide_keyTakeaways__r7CAc ul{list-style:none;padding-left:0}.FlatRateSchemeGuide_keyTakeaways__r7CAc li{margin:.8rem 0;padding-left:1.5rem;position:relative}.FlatRateSchemeGuide_keyTakeaways__r7CAc li:before{content:"•";color:var(--color-golden-yellow);font-weight:700;position:absolute;left:0;font-size:1.2rem}.FlatRateSchemeGuide_content__yW_n_ h2{color:var(--color-sunset-orange-dark);font-size:1.6rem;margin:2.5rem 0 1rem;padding-bottom:.5rem;border-bottom:2px solid var(--color-light-sand);font-weight:600}.FlatRateSchemeGuide_content__yW_n_ h3{color:var(--color-ocean-teal-dark);font-size:1.3rem;margin:2rem 0 1rem;font-weight:600}.FlatRateSchemeGuide_content__yW_n_ h4{color:var(--color-dark-brown);font-size:1.1rem;margin:1.5rem 0 .8rem;font-weight:600}.FlatRateSchemeGuide_content__yW_n_ p{margin-bottom:1.2rem;text-align:justify}.FlatRateSchemeGuide_schemeComparison__9eQr4{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin:2rem 0;background:#fff;border-radius:12px;padding:2rem;box-shadow:0 4px 16px rgba(58,42,26,.1)}.FlatRateSchemeGuide_comparisonSide__tsvxS{padding:1.5rem;border-radius:8px;border:2px solid var(--color-cream-bg-dark)}.FlatRateSchemeGuide_comparisonSide__tsvxS h4{color:var(--color-ocean-teal-dark);margin:0 0 1rem}.FlatRateSchemeGuide_methodDetails__ZJCDM ul{padding-left:1.2rem;margin:0}.FlatRateSchemeGuide_methodDetails__ZJCDM li{margin:.8rem 0}.FlatRateSchemeGuide_strategicInsight__j_Kmq{background:linear-gradient(135deg,#fff8e1,#ffecb3);border:2px solid var(--color-golden-yellow);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.FlatRateSchemeGuide_strategicInsight__j_Kmq strong{color:var(--color-golden-yellow-dark)}.FlatRateSchemeGuide_eligibilityFramework__gO4zW{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin:2rem 0}.FlatRateSchemeGuide_eligibilityCriteria__DKyWW{background:#fff;border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;box-shadow:0 4px 16px rgba(60,157,167,.1)}.FlatRateSchemeGuide_strategicTiming__mFj7y{background:#fff;border:2px solid var(--color-golden-yellow-light);border-radius:12px;padding:2rem;box-shadow:0 4px 16px rgba(249,185,52,.1)}.FlatRateSchemeGuide_eligibilityCriteria__DKyWW h4,.FlatRateSchemeGuide_strategicTiming__mFj7y h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.FlatRateSchemeGuide_eligibilityCriteria__DKyWW ul,.FlatRateSchemeGuide_strategicTiming__mFj7y ul{padding-left:1.2rem}.FlatRateSchemeGuide_eligibilityCriteria__DKyWW li,.FlatRateSchemeGuide_strategicTiming__mFj7y li{margin:.8rem 0}.FlatRateSchemeGuide_firstYearBonus__z_kcL{background:linear-gradient(135deg,#fff4e6,#ffe5cc);border:2px solid var(--color-sunset-orange-light);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.FlatRateSchemeGuide_firstYearBonus__z_kcL h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.FlatRateSchemeGuide_bonusExample__nO3j4{background:var(--color-light-sand);border-radius:8px;padding:1rem;border-left:4px solid var(--color-golden-yellow);margin:1rem 0;font-style:italic}.FlatRateSchemeGuide_categoryFinder__dkM1D{background:#fff;border-radius:16px;padding:2rem;margin:2rem 0;box-shadow:0 6px 25px rgba(58,42,26,.1)}.FlatRateSchemeGuide_categoryGrid__I_MCI{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1rem;margin-bottom:2rem}.FlatRateSchemeGuide_categoryCard__dhPQq{background:var(--color-cream-bg);border:2px solid var(--color-cream-bg-dark);border-radius:8px;padding:1.5rem;cursor:pointer;transition:all .3s ease}.FlatRateSchemeGuide_categoryCard__dhPQq:hover{transform:translateY(-2px);border-color:var(--color-golden-yellow);box-shadow:0 4px 12px rgba(249,185,52,.2)}.FlatRateSchemeGuide_categoryCard__dhPQq.FlatRateSchemeGuide_selected__mxrj1{background:#fff;border-color:var(--color-sunset-orange);box-shadow:0 4px 16px rgba(242,107,46,.2)}.FlatRateSchemeGuide_categoryHeader__02BBu{display:flex;justify-content:space-between;align-items:flex-start;margin-bottom:.5rem}.FlatRateSchemeGuide_categoryHeader__02BBu h4{color:var(--color-dark-brown-dark);margin:0;font-size:1rem;flex:1}.FlatRateSchemeGuide_rateDisplay__PCbd0{background:var(--color-sunset-orange);color:#fff;padding:.3rem .8rem;border-radius:20px;font-weight:700;font-size:.9rem}.FlatRateSchemeGuide_categoryDesc__6bakT{font-size:.9rem;color:var(--color-dark-brown-light);margin:0;text-align:left}.FlatRateSchemeGuide_categoryDetails__h_XUY{background:var(--color-cream-bg);border-radius:12px;padding:2rem;border-left:4px solid var(--color-sunset-orange)}.FlatRateSchemeGuide_detailCard__ogFGy h4{color:var(--color-sunset-orange-dark);margin:0 0 1.5rem;font-size:1.3rem}.FlatRateSchemeGuide_categoryAnalysis__U6E1n{display:grid;grid-template-columns:1fr 1fr 1fr;gap:1.5rem}.FlatRateSchemeGuide_examplesSection__uBZAO,.FlatRateSchemeGuide_reasoningSection__w43fK,.FlatRateSchemeGuide_suitabilitySection__RrRbr{background:#fff;padding:1rem;border-radius:8px;box-shadow:0 2px 4px rgba(58,42,26,.05)}.FlatRateSchemeGuide_examplesSection__uBZAO ul{padding-left:1.2rem;margin:.5rem 0 0}.FlatRateSchemeGuide_examplesSection__uBZAO li{margin:.4rem 0;font-size:.9rem}.FlatRateSchemeGuide_suitabilityBadge__HPE8V{padding:.4rem 1rem;border-radius:20px;font-weight:600;font-size:.9rem;margin-left:.5rem}.FlatRateSchemeGuide_suitabilityBadge__HPE8V.FlatRateSchemeGuide_high__eDyME{background:#10b981;color:#fff}.FlatRateSchemeGuide_suitabilityBadge__HPE8V.FlatRateSchemeGuide_medium__FliZm{background:var(--color-golden-yellow);color:#fff}.FlatRateSchemeGuide_suitabilityBadge__HPE8V.FlatRateSchemeGuide_low__qYFpQ{background:#ef4444;color:#fff}.FlatRateSchemeGuide_reasoningSection__w43fK p{margin:.5rem 0 0;font-style:italic;text-align:left}.FlatRateSchemeGuide_calculator__JzNJw{background:#fff;border:2px solid var(--color-ocean-teal-light);border-radius:16px;padding:2rem;margin:2rem 0;box-shadow:0 6px 25px rgba(60,157,167,.1)}.FlatRateSchemeGuide_calculatorInputs__3UzNk{display:grid;grid-template-columns:repeat(auto-fit,minmax(250px,1fr));gap:1.5rem;margin-bottom:2rem}.FlatRateSchemeGuide_inputGroup__mO0db{display:flex;flex-direction:column;gap:.5rem}.FlatRateSchemeGuide_inputGroup__mO0db label{font-weight:600;color:var(--color-dark-brown);font-size:.95rem}.FlatRateSchemeGuide_calculatorInput__zmfGe{padding:1rem;border:2px solid var(--color-cream-bg-dark);border-radius:8px;font-size:1.1rem;font-weight:600;transition:border-color .3s ease}.FlatRateSchemeGuide_calculatorInput__zmfGe:focus{outline:none;border-color:var(--color-ocean-teal);box-shadow:0 0 0 3px rgba(60,157,167,.1)}.FlatRateSchemeGuide_calculatorResults__QnkSq{background:var(--color-cream-bg);border-radius:12px;padding:2rem}.FlatRateSchemeGuide_resultComparison__kkdf7{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin-bottom:2rem}.FlatRateSchemeGuide_methodResult__NGRjx{background:#fff;border-radius:8px;padding:1.5rem;box-shadow:0 2px 8px rgba(58,42,26,.08)}.FlatRateSchemeGuide_methodResult__NGRjx h4{color:var(--color-ocean-teal-dark);margin:0 0 1rem;text-align:center}.FlatRateSchemeGuide_calculation__IkKrY{display:flex;flex-direction:column;gap:.8rem}.FlatRateSchemeGuide_calcStep__mDyFC{display:flex;justify-content:space-between;padding:.5rem;background:var(--color-cream-bg);border-radius:4px;font-size:.95rem}.FlatRateSchemeGuide_calcTotal__LrcGL{display:flex;justify-content:space-between;padding:1rem;background:var(--color-light-sand);border-radius:6px;border:2px solid var(--color-golden-yellow);font-weight:700;font-size:1.1rem}.FlatRateSchemeGuide_savingsDisplay__enoQq{text-align:center}.FlatRateSchemeGuide_savingsResult__742q8{background:#fff;border-radius:12px;padding:2rem;margin:1rem 0;box-shadow:0 4px 12px rgba(58,42,26,.1)}.FlatRateSchemeGuide_savingsResult__742q8 h4{margin:0 0 1rem;font-size:1.2rem}.FlatRateSchemeGuide_savingsAmount__jN7RI{font-size:2.5rem;font-weight:800;margin:.5rem 0}.FlatRateSchemeGuide_savingsPercent__nPnDP{font-size:1.1rem;font-weight:600;opacity:.8}.FlatRateSchemeGuide_positive__yFKPe{color:#059669;border:2px solid #10b981}.FlatRateSchemeGuide_negative__UV9eA{color:#dc2626;border:2px solid #ef4444}.FlatRateSchemeGuide_recommendation__XX2dP{background:var(--color-cream-bg);border-radius:8px;padding:1.5rem;text-align:left}.FlatRateSchemeGuide_recommendation__XX2dP strong{color:var(--color-dark-brown-dark)}.FlatRateSchemeGuide_recommendation__XX2dP p{margin:.5rem 0 0;font-style:italic}.FlatRateSchemeGuide_advantagesGrid__AxPI2,.FlatRateSchemeGuide_disadvantagesGrid__hhAgc{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:2rem;margin:2rem 0}.FlatRateSchemeGuide_advantageCard__l9jbq{background:#fff;border:2px solid var(--color-golden-yellow-light);border-radius:12px;padding:2rem;transition:transform .2s ease,box-shadow .2s ease}.FlatRateSchemeGuide_advantageCard__l9jbq:hover{transform:translateY(-4px);box-shadow:0 8px 25px rgba(249,185,52,.2)}.FlatRateSchemeGuide_advantageCard__l9jbq h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.FlatRateSchemeGuide_disadvantageCard__tAC_c{background:#fff;border:2px solid #feb2b2;border-radius:12px;padding:2rem;transition:transform .2s ease,box-shadow .2s ease}.FlatRateSchemeGuide_disadvantageCard__tAC_c:hover{transform:translateY(-4px);box-shadow:0 8px 25px rgba(239,68,68,.15)}.FlatRateSchemeGuide_disadvantageCard__tAC_c h4{color:#dc2626;margin:0 0 1rem}.FlatRateSchemeGuide_advantageContent__wW1Qd,.FlatRateSchemeGuide_disadvantageContent__Cgl_6{text-align:left}.FlatRateSchemeGuide_advantageContent__wW1Qd p,.FlatRateSchemeGuide_disadvantageContent__Cgl_6 p{margin:.8rem 0;text-align:left}.FlatRateSchemeGuide_advantageExample__vZe66,.FlatRateSchemeGuide_disadvantageExample__ysc2L{background:var(--color-cream-bg);border-left:3px solid var(--color-ocean-teal);padding:1rem;margin:1rem 0;border-radius:0 6px 6px 0;font-style:italic;font-size:.95rem}.FlatRateSchemeGuide_industryAnalysis__gv7Zf{background:#fff;border-radius:16px;padding:2rem;margin:2rem 0;box-shadow:0 6px 25px rgba(58,42,26,.1)}.FlatRateSchemeGuide_industryWinner__PuybV{background:linear-gradient(135deg,#f0fdf4,#dcfce7);border:2px solid #10b981;border-radius:12px;padding:2rem;margin:2rem 0}.FlatRateSchemeGuide_industryWinner__PuybV h4{color:#047857;margin:0 0 1.5rem;text-align:center}.FlatRateSchemeGuide_winnerCategories___3_f_{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1.5rem}.FlatRateSchemeGuide_winnerCategory__raSoY{background:#fff;border-radius:8px;padding:1.5rem;box-shadow:0 2px 8px rgba(16,185,129,.1)}.FlatRateSchemeGuide_winnerCategory__raSoY h5{color:#059669;margin:0 0 1rem}.FlatRateSchemeGuide_winnerExample__iw8wS{background:#f0fdf4;border-left:3px solid #10b981;padding:1rem;margin:1rem 0;border-radius:0 6px 6px 0;font-style:italic;font-size:.95rem}.FlatRateSchemeGuide_industryLoser__a2Vse{background:linear-gradient(135deg,#fef2f2,#fee2e2);border:2px solid #ef4444;border-radius:12px;padding:2rem;margin:2rem 0}.FlatRateSchemeGuide_industryLoser__a2Vse h4{color:#b91c1c;margin:0 0 1.5rem;text-align:center}.FlatRateSchemeGuide_loserCategories__ayu7F{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1.5rem}.FlatRateSchemeGuide_loserCategory__UJBcc{background:#fff;border-radius:8px;padding:1.5rem;box-shadow:0 2px 8px rgba(239,68,68,.1)}.FlatRateSchemeGuide_loserCategory__UJBcc h5{color:#dc2626;margin:0 0 1rem}.FlatRateSchemeGuide_loserExample__CMvA6{background:#fef2f2;border-left:3px solid #ef4444;padding:1rem;margin:1rem 0;border-radius:0 6px 6px 0;font-style:italic;font-size:.95rem}.FlatRateSchemeGuide_scenariosGrid__b6mab{display:grid;grid-template-columns:repeat(auto-fit,minmax(350px,1fr));gap:2rem;margin:2rem 0}.FlatRateSchemeGuide_scenarioAnalysis__xT8_1{background:#fff;border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;box-shadow:0 4px 16px rgba(60,157,167,.1)}.FlatRateSchemeGuide_scenarioAnalysis__xT8_1 h4{color:var(--color-ocean-teal-dark);margin:0 0 1.5rem;text-align:center}.FlatRateSchemeGuide_scenarioMetrics__fJIgD{background:var(--color-cream-bg);border-radius:8px;padding:1.5rem;margin:1rem 0}.FlatRateSchemeGuide_metric__IOzVi{display:flex;justify-content:space-between;margin:.8rem 0;padding:.5rem;background:#fff;border-radius:4px}.FlatRateSchemeGuide_savingsMetric__J4heE{display:flex;justify-content:space-between;margin:1rem 0;padding:1rem;border-radius:6px;font-weight:700}.FlatRateSchemeGuide_savingsMetric__J4heE.FlatRateSchemeGuide_positive__yFKPe{background:#f0fdf4;border:2px solid #10b981;color:#047857}.FlatRateSchemeGuide_savingsMetric__J4heE.FlatRateSchemeGuide_negative__UV9eA{background:#fef2f2;border:2px solid #ef4444;color:#b91c1c}.FlatRateSchemeGuide_scenarioRecommendation__Mak7y{background:#fff;padding:1.5rem;border-radius:8px;border-left:4px solid var(--color-golden-yellow);margin-top:1rem}.FlatRateSchemeGuide_scenarioRecommendation__Mak7y p{margin:.5rem 0 0;text-align:left;font-style:italic}.FlatRateSchemeGuide_capitalPurchaseStrategy__3u5ou{background:#fff;border:2px solid var(--color-golden-yellow-light);border-radius:12px;padding:2rem;margin:2rem 0;box-shadow:0 4px 16px rgba(249,185,52,.1)}.FlatRateSchemeGuide_capitalPurchaseStrategy__3u5ou h4{color:var(--color-golden-yellow-dark);margin:0 0 1.5rem;text-align:center}.FlatRateSchemeGuide_purchaseStrategies__K7ZU3{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:1.5rem}.FlatRateSchemeGuide_purchaseStrategy__N3Qbu{background:var(--color-cream-bg);border-radius:8px;padding:1.5rem;border-left:4px solid var(--color-ocean-teal)}.FlatRateSchemeGuide_purchaseStrategy__N3Qbu h5{color:var(--color-ocean-teal-dark);margin:0 0 1rem}.FlatRateSchemeGuide_purchaseStrategy__N3Qbu p{margin:.5rem 0;text-align:left}.FlatRateSchemeGuide_exitStrategies__g9xca{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin:2rem 0}.FlatRateSchemeGuide_exitTrigger__H5Y9b{background:#fef2f2;border:2px solid #ef4444;border-radius:12px;padding:2rem}.FlatRateSchemeGuide_voluntaryExit__ZkIRk{background:#fff8e1;border:2px solid var(--color-golden-yellow);border-radius:12px;padding:2rem}.FlatRateSchemeGuide_exitTrigger__H5Y9b h4{color:#b91c1c;margin:0 0 1rem}.FlatRateSchemeGuide_voluntaryExit__ZkIRk h4{color:var(--color-golden-yellow-dark);margin:0 0 1rem}.FlatRateSchemeGuide_exitTrigger__H5Y9b ul,.FlatRateSchemeGuide_voluntaryExit__ZkIRk ul{padding-left:1.2rem}.FlatRateSchemeGuide_exitTrigger__H5Y9b li,.FlatRateSchemeGuide_voluntaryExit__ZkIRk li{margin:.8rem 0}.FlatRateSchemeGuide_mistakesAnalysis__mV34r{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:2rem;margin:2rem 0}.FlatRateSchemeGuide_mistakeCategory__RhB5X{background:#fff;border:2px solid #feb2b2;border-radius:12px;padding:2rem;transition:transform .2s ease}.FlatRateSchemeGuide_mistakeCategory__RhB5X:hover{transform:translateY(-2px);box-shadow:0 6px 20px rgba(239,68,68,.15)}.FlatRateSchemeGuide_mistakeCategory__RhB5X h4{color:#dc2626;margin:0 0 1rem}.FlatRateSchemeGuide_mistakeDetails__BON9Y p{margin:.8rem 0;text-align:left;font-size:.95rem}.FlatRateSchemeGuide_mistakeDetails__BON9Y strong{color:var(--color-dark-brown-dark)}.FlatRateSchemeGuide_decisionMatrix__zoQT5{background:#fff;border-radius:16px;padding:2rem;margin:2rem 0;box-shadow:0 6px 25px rgba(58,42,26,.1)}.FlatRateSchemeGuide_decisionCriteria__16qKW{background:var(--color-cream-bg);border-radius:12px;padding:2rem;margin-bottom:2rem}.FlatRateSchemeGuide_decisionCriteria__16qKW h4{color:var(--color-sunset-orange-dark);margin:0 0 2rem;text-align:center}.FlatRateSchemeGuide_criteriaGroup__bYb6s{margin:2rem 0;background:#fff;border-radius:8px;padding:1.5rem;box-shadow:0 2px 8px rgba(58,42,26,.05)}.FlatRateSchemeGuide_criteriaGroup__bYb6s h5{color:var(--color-ocean-teal-dark);margin:0 0 1rem;padding-bottom:.5rem;border-bottom:1px solid var(--color-cream-bg)}.FlatRateSchemeGuide_criteriaChecklist__Wt_BD{display:flex;flex-direction:column;gap:.8rem}.FlatRateSchemeGuide_criteriaItem__Equ1p{display:flex;align-items:center;gap:1rem;padding:.8rem;background:var(--color-cream-bg);border-radius:6px;transition:background-color .2s ease}.FlatRateSchemeGuide_criteriaItem__Equ1p:hover{background:var(--color-cream-bg-dark)}.FlatRateSchemeGuide_criteriaItem__Equ1p input[type=checkbox]{transform:scale(1.2);accent-color:var(--color-golden-yellow)}.FlatRateSchemeGuide_criteriaItem__Equ1p label{font-weight:500;color:var(--color-dark-brown);cursor:pointer;flex:1}.FlatRateSchemeGuide_decisionGuidance__3aulC{background:var(--color-cream-bg);border-radius:8px;padding:1.5rem;text-align:center}.FlatRateSchemeGuide_decisionGuidance__3aulC h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.FlatRateSchemeGuide_guidanceRules__E91__{display:flex;flex-direction:column;gap:1rem}.FlatRateSchemeGuide_guidanceRule__S50oP{display:flex;justify-content:space-between;align-items:center;padding:1rem;background:#fff;border-radius:6px;box-shadow:0 2px 4px rgba(58,42,26,.05)}.FlatRateSchemeGuide_strongRecommend__NC9Xd{background:#10b981;color:#fff;padding:.4rem .8rem;border-radius:4px;font-weight:600}.FlatRateSchemeGuide_mediumRecommend__UovFP{background:var(--color-golden-yellow);color:#fff;padding:.4rem .8rem;border-radius:4px;font-weight:600}.FlatRateSchemeGuide_weakRecommend__A1gDf{background:#ef4444;color:#fff;padding:.4rem .8rem;border-radius:4px;font-weight:600}.FlatRateSchemeGuide_implementationPlan__lhm_n{display:flex;flex-direction:column;gap:2rem;margin:2rem 0}.FlatRateSchemeGuide_planningPhase__F0CVs{background:#fff;border-left:4px solid var(--color-ocean-teal);border-radius:0 12px 12px 0;padding:2rem;box-shadow:0 2px 12px rgba(60,157,167,.1)}.FlatRateSchemeGuide_applicationPhase__KQnb1{background:#fff;border-left:4px solid var(--color-golden-yellow);border-radius:0 12px 12px 0;padding:2rem;box-shadow:0 2px 12px rgba(249,185,52,.1)}.FlatRateSchemeGuide_transitionPhase__cREE7{background:#fff;border-left:4px solid var(--color-sunset-orange);border-radius:0 12px 12px 0;padding:2rem;box-shadow:0 2px 12px rgba(242,107,46,.1)}.FlatRateSchemeGuide_planningPhase__F0CVs h4{color:var(--color-ocean-teal-dark);margin:0 0 1rem}.FlatRateSchemeGuide_applicationPhase__KQnb1 h4{color:var(--color-golden-yellow-dark);margin:0 0 1rem}.FlatRateSchemeGuide_transitionPhase__cREE7 h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.FlatRateSchemeGuide_phaseActivities__0S3K_ ul{padding-left:1.2rem}.FlatRateSchemeGuide_phaseActivities__0S3K_ li{margin:.8rem 0}.FlatRateSchemeGuide_relatedResources__8xfJe{background:linear-gradient(135deg,#fffcf7 0,var(--color-cream-bg) 100%);border:2px solid var(--color-light-sand);border-radius:12px;padding:2rem;margin:2rem 0}.FlatRateSchemeGuide_relatedResources__8xfJe h2{color:var(--color-sunset-orange-dark);margin-bottom:1.5rem;border:none;padding:0}.FlatRateSchemeGuide_resourceGrid__BMTUB{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1rem;margin-top:1.5rem}.FlatRateSchemeGuide_resourceItem__oFo9K{background:#fff;padding:1.2rem;border-radius:8px;border-left:3px solid var(--color-sunset-orange);box-shadow:0 2px 8px rgba(58,42,26,.08);transition:transform .2s ease,box-shadow .2s ease}.FlatRateSchemeGuide_resourceItem__oFo9K:hover{transform:translateY(-2px);box-shadow:0 4px 16px rgba(58,42,26,.15);border-left-color:var(--color-golden-yellow)}.FlatRateSchemeGuide_resourceItem__oFo9K a{font-weight:600;display:block;margin-bottom:.5rem;color:var(--color-sunset-orange);text-decoration:none}.FlatRateSchemeGuide_resourceItem__oFo9K a:hover{color:var(--color-sunset-orange-dark)}.FlatRateSchemeGuide_resourceItem__oFo9K p{margin:0;font-size:.9rem;color:var(--color-dark-brown-light);text-align:left}.FlatRateSchemeGuide_externalResources__C4H_X{background:linear-gradient(135deg,#fffbf0,#fff4e6);border:1px solid var(--color-golden-yellow-light);border-radius:8px;padding:1.5rem;margin:2rem 0}.FlatRateSchemeGuide_externalResources__C4H_X a{color:var(--color-ocean-teal);text-decoration:none;font-weight:500}.FlatRateSchemeGuide_externalResources__C4H_X a:hover{color:var(--color-ocean-teal-dark)}.FlatRateSchemeGuide_authorBio__6C6My{background:linear-gradient(135deg,var(--color-cream-bg) 0,var(--color-cream-bg-dark) 100%);border:2px solid var(--color-dark-brown-light);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.FlatRateSchemeGuide_authorBio__6C6My strong{color:var(--color-dark-brown-dark);font-size:1.1rem}.FlatRateSchemeGuide_conclusion__XXURu{background:linear-gradient(135deg,#fbfdf9,#f0fdf4);border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.FlatRateSchemeGuide_disclaimer___ooiR{font-size:.9rem;color:var(--color-dark-brown-light);font-style:italic;text-align:center;margin:2rem 0;padding:1rem;background:var(--color-cream-bg-dark);border-radius:8px}.FlatRateSchemeGuide_disclaimer___ooiR a{color:var(--color-ocean-teal);text-decoration:none}.FlatRateSchemeGuide_disclaimer___ooiR a:hover{color:var(--color-ocean-teal-dark)}.FlatRateSchemeGuide_scrollToTop__l4sPP{position:fixed;bottom:2rem;right:2rem;background:var(--color-sunset-orange);color:#fff;width:50px;height:50px;border-radius:50%;display:flex;align-items:center;justify-content:center;cursor:pointer;border:none;font-size:1.2rem;box-shadow:0 4px 12px rgba(242,107,46,.3);transition:all .3s ease}.FlatRateSchemeGuide_scrollToTop__l4sPP:hover{background:var(--color-sunset-orange-dark);transform:translateY(-2px);box-shadow:0 6px 20px rgba(242,107,46,.4)}.FlatRateSchemeGuide_finalStrategy__TMGXN{background:linear-gradient(135deg,#f0fdf4,#dcfce7);border:2px solid #10b981;border-radius:12px;padding:2rem;margin:2rem 0}.FlatRateSchemeGuide_finalStrategy__TMGXN h4{color:#047857;margin:0 0 1rem;text-align:center}.FlatRateSchemeGuide_strategySteps___Km58{list-style:none;padding:0}.FlatRateSchemeGuide_strategySteps___Km58 li{display:flex;align-items:flex-start;gap:1rem;margin:1rem 0;padding:1rem;background:#fff;border-radius:8px;box-shadow:0 2px 4px rgba(16,185,129,.1)}.FlatRateSchemeGuide_strategyBox__w5IN6{margin-top:.2rem;transform:scale(1.2);accent-color:var(--color-golden-yellow)}.FlatRateSchemeGuide_strategySteps___Km58 label{font-weight:500;color:var(--color-dark-brown);cursor:pointer}@media (max-width:768px){.FlatRateSchemeGuide_container__rG6sl{margin:0;border-radius:0}.FlatRateSchemeGuide_content__yW_n_{padding:1rem}.FlatRateSchemeGuide_header__xSU4t{padding:2rem 1rem}.FlatRateSchemeGuide_header__xSU4t h1{font-size:2rem}.FlatRateSchemeGuide_categoryAnalysis__U6E1n,.FlatRateSchemeGuide_eligibilityFramework__gO4zW,.FlatRateSchemeGuide_exitStrategies__g9xca,.FlatRateSchemeGuide_resultComparison__kkdf7,.FlatRateSchemeGuide_schemeComparison__9eQr4{grid-template-columns:1fr;gap:1rem}.FlatRateSchemeGuide_advantagesGrid__AxPI2,.FlatRateSchemeGuide_calculatorInputs__3UzNk,.FlatRateSchemeGuide_categoryGrid__I_MCI,.FlatRateSchemeGuide_disadvantagesGrid__hhAgc,.FlatRateSchemeGuide_loserCategories__ayu7F,.FlatRateSchemeGuide_mistakesAnalysis__mV34r,.FlatRateSchemeGuide_purchaseStrategies__K7ZU3,.FlatRateSchemeGuide_resourceGrid__BMTUB,.FlatRateSchemeGuide_scenariosGrid__b6mab,.FlatRateSchemeGuide_winnerCategories___3_f_{grid-template-columns:1fr}.FlatRateSchemeGuide_scrollToTop__l4sPP{width:45px;height:45px;bottom:1rem;right:1rem}}@media (max-width:480px){.FlatRateSchemeGuide_header__xSU4t h1{font-size:1.6rem}.FlatRateSchemeGuide_subtitle__PohSs{font-size:1rem}.FlatRateSchemeGuide_audienceBox__uLC6W,.FlatRateSchemeGuide_executiveSummary__DB2Ql,.FlatRateSchemeGuide_relatedResources__8xfJe{padding:1rem}.FlatRateSchemeGuide_content__yW_n_ h2{font-size:1.4rem}.FlatRateSchemeGuide_content__yW_n_ h3{font-size:1.2rem}.FlatRateSchemeGuide_categoryHeader__02BBu{flex-direction:column;gap:.5rem;align-items:flex-start}.FlatRateSchemeGuide_rateDisplay__PCbd0{align-self:flex-end}.FlatRateSchemeGuide_strategySteps___Km58 li{flex-direction:column;gap:.5rem}.FlatRateSchemeGuide_strategyBox__w5IN6{align-self:flex-start}.FlatRateSchemeGuide_guidanceRule__S50oP{flex-direction:column;gap:.5rem;text-align:center}}.VatThresholdGuide_progressBar__cMc_A{position:fixed;top:0;left:0;height:3px;background:linear-gradient(to right,var(--color-sunset-orange),var(--color-golden-yellow));z-index:1000;transition:width .1s}.VatThresholdGuide_container__plWkY{max-width:1100px;margin:0 auto;background:#fff;box-shadow:0 4px 20px rgba(58,42,26,.1);border-radius:12px;overflow:hidden}.VatThresholdGuide_header__8pFY0{background:linear-gradient(135deg,var(--color-sunset-orange) 0,var(--color-ocean-teal) 100%);color:#fff;padding:3rem 2rem 2rem;text-align:center}.VatThresholdGuide_header__8pFY0 h1{font-size:2.4rem;font-weight:700;margin-bottom:.5rem;letter-spacing:-.02em}.VatThresholdGuide_subtitle__5vEkv{font-size:1.1rem;opacity:.95;font-weight:300;margin-bottom:1.5rem}.VatThresholdGuide_content__R3kJm{padding:2rem;font-family:Segoe UI,Tahoma,Geneva,Verdana,sans-serif;line-height:1.6;color:var(--color-dark-brown);background:var(--color-cream-bg)}.VatThresholdGuide_audienceBox__FhI8G{background:linear-gradient(135deg,#fff8f0 0,var(--color-cream-bg-dark) 100%);border-left:4px solid var(--color-sunset-orange);padding:1.5rem;margin:2rem 0;border-radius:0 8px 8px 0}.VatThresholdGuide_audienceBox__FhI8G h2{color:var(--color-sunset-orange-dark);margin-bottom:1rem;font-size:1.3rem}.VatThresholdGuide_executiveSummary__sLqfz{background:#fbfdf9;border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;margin:2rem 0}.VatThresholdGuide_executiveSummary__sLqfz h2{color:var(--color-ocean-teal-dark);margin-bottom:1rem;font-size:1.4rem}.VatThresholdGuide_keyTakeaways__aG3cm{background:#fff;border-left:4px solid var(--color-golden-yellow);padding:1.5rem;margin:1.5rem 0;box-shadow:0 2px 8px rgba(58,42,26,.08);border-radius:0 8px 8px 0}.VatThresholdGuide_keyTakeaways__aG3cm ul{list-style:none;padding-left:0}.VatThresholdGuide_keyTakeaways__aG3cm li{margin:.8rem 0;padding-left:1.5rem;position:relative}.VatThresholdGuide_keyTakeaways__aG3cm li:before{content:"•";color:var(--color-golden-yellow);font-weight:700;position:absolute;left:0;font-size:1.2rem}.VatThresholdGuide_content__R3kJm h2{color:var(--color-sunset-orange-dark);font-size:1.6rem;margin:2.5rem 0 1rem;padding-bottom:.5rem;border-bottom:2px solid var(--color-light-sand);font-weight:600}.VatThresholdGuide_content__R3kJm h3{color:var(--color-ocean-teal-dark);font-size:1.3rem;margin:2rem 0 1rem;font-weight:600}.VatThresholdGuide_content__R3kJm h4{color:var(--color-dark-brown);font-size:1.1rem;margin:1.5rem 0 .8rem;font-weight:600}.VatThresholdGuide_content__R3kJm p{margin-bottom:1.2rem;text-align:justify}.VatThresholdGuide_thresholdInsight__i3CIv{background:linear-gradient(135deg,#fff8e1,#ffecb3);border:2px solid var(--color-golden-yellow);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.VatThresholdGuide_thresholdInsight__i3CIv h4{color:var(--color-golden-yellow-dark);margin:0 0 1rem}.VatThresholdGuide_turnoverExplanation__QAwDf{background:#fff;border-radius:12px;padding:2rem;margin:2rem 0;box-shadow:0 4px 16px rgba(58,42,26,.1)}.VatThresholdGuide_includeExclude__ppnLR{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin:1.5rem 0}.VatThresholdGuide_includeSection__PFjYS{background:linear-gradient(135deg,#f0fdf4,#dcfce7);border:2px solid #10b981;border-radius:8px;padding:1.5rem}.VatThresholdGuide_excludeSection__Hc30z{background:linear-gradient(135deg,#fef2f2,#fee2e2);border:2px solid #ef4444;border-radius:8px;padding:1.5rem}.VatThresholdGuide_excludeSection__Hc30z h4,.VatThresholdGuide_includeSection__PFjYS h4{margin:0 0 1rem;font-size:1.1rem}.VatThresholdGuide_excludeSection__Hc30z ul,.VatThresholdGuide_includeSection__PFjYS ul{padding-left:1.2rem;margin:0}.VatThresholdGuide_excludeSection__Hc30z li,.VatThresholdGuide_includeSection__PFjYS li{margin:.6rem 0}.VatThresholdGuide_calculatorSection__ueZAZ{background:#fff;border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;margin:2rem 0;box-shadow:0 4px 16px rgba(60,157,167,.1)}.VatThresholdGuide_calculatorSection__ueZAZ h4{color:var(--color-ocean-teal-dark);margin:0 0 1rem}.VatThresholdGuide_monthlyInputs__EpDMR{display:grid;grid-template-columns:repeat(auto-fit,minmax(120px,1fr));gap:1rem;margin:2rem 0}.VatThresholdGuide_monthInput__eENE3{display:flex;flex-direction:column;gap:.5rem}.VatThresholdGuide_monthInput__eENE3 label{font-size:.9rem;font-weight:600;color:var(--color-dark-brown-light)}.VatThresholdGuide_turnoverInput__uQhGu{padding:.8rem;border:2px solid var(--color-cream-bg-dark);border-radius:6px;font-size:1rem;transition:border-color .3s ease}.VatThresholdGuide_turnoverInput__uQhGu:focus{outline:none;border-color:var(--color-ocean-teal);box-shadow:0 0 0 3px rgba(60,157,167,.1)}.VatThresholdGuide_calculatorResult__dsHGN{background:var(--color-cream-bg);border-radius:8px;padding:1.5rem;margin:2rem 0;text-align:center}.VatThresholdGuide_totalDisplay__UNFPm{display:flex;justify-content:space-between;align-items:center;margin-bottom:1rem}.VatThresholdGuide_totalLabel___6ALX{font-size:1.2rem;font-weight:600;color:var(--color-dark-brown)}.VatThresholdGuide_totalAmount__3oWV_{font-size:2rem;font-weight:800;padding:.5rem 1rem;border-radius:8px}.VatThresholdGuide_underThreshold__QXkDm{color:#059669;background:linear-gradient(135deg,#f0fdf4,#dcfce7)}.VatThresholdGuide_overThreshold__Qs13d{color:#dc2626;background:linear-gradient(135deg,#fef2f2,#fee2e2)}.VatThresholdGuide_mandatoryAlert__0VGPG{background:#fee2e2;border:2px solid #dc2626;border-radius:8px;padding:1rem;color:#7f1d1d;font-weight:600}.VatThresholdGuide_optionalAlert__FtT4d{background:#f0fdf4;border:2px solid #059669;border-radius:8px;padding:1rem;color:#14532d;font-weight:600}.VatThresholdGuide_registrationMatrix__He7VM{background:#fff;border-radius:16px;padding:2rem;margin:2rem 0;box-shadow:0 6px 25px rgba(58,42,26,.1)}.VatThresholdGuide_matrixHeader__XDNQQ{text-align:center;margin-bottom:2rem}.VatThresholdGuide_matrixHeader__XDNQQ h3{color:var(--color-sunset-orange-dark);margin-bottom:.5rem}.VatThresholdGuide_matrixGrid__jLcFV{display:grid;grid-template-columns:repeat(auto-fit,minmax(250px,1fr));gap:1.5rem}.VatThresholdGuide_matrixQuadrant__tvuvb{background:var(--color-cream-bg);border:2px solid var(--color-golden-yellow-light);border-radius:12px;padding:1.5rem;text-align:center;transition:transform .2s ease,box-shadow .2s ease}.VatThresholdGuide_matrixQuadrant__tvuvb:hover{transform:translateY(-4px);box-shadow:0 8px 25px rgba(249,185,52,.2)}.VatThresholdGuide_matrixQuadrant__tvuvb h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.VatThresholdGuide_quadrantContent__N3_0M{font-size:.95rem;line-height:1.5;text-align:left}.VatThresholdGuide_scenarioNavigator__gcFpJ{background:#fff;border-radius:12px;overflow:hidden;box-shadow:0 4px 20px rgba(58,42,26,.1);margin:2rem 0}.VatThresholdGuide_scenarioTabs__niHw_{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));background:var(--color-cream-bg)}.VatThresholdGuide_scenarioTab__KszTu{padding:1rem;background:none;cursor:pointer;font-weight:600;color:var(--color-dark-brown);transition:all .3s ease;border:none;border-bottom:3px solid transparent;font-size:.9rem}.VatThresholdGuide_scenarioTab__KszTu:hover{background:var(--color-cream-bg-dark);color:var(--color-sunset-orange)}.VatThresholdGuide_scenarioTab__KszTu.VatThresholdGuide_active__xLCcZ{background:var(--color-sunset-orange);color:#fff;border-bottom-color:var(--color-golden-yellow)}.VatThresholdGuide_scenarioContent__17jx1{padding:2rem}.VatThresholdGuide_scenarioCard__ITVGb{background:var(--color-cream-bg);border-radius:12px;padding:2rem;border-left:4px solid var(--color-ocean-teal)}.VatThresholdGuide_scenarioCard__ITVGb h3{color:var(--color-sunset-orange-dark);margin:0 0 1.5rem;font-size:1.4rem}.VatThresholdGuide_scenarioDetails__54jAW{display:grid;gap:1.5rem}.VatThresholdGuide_scenarioMetric__GiIdz,.VatThresholdGuide_scenarioRecommendation__6H_y3{display:flex;justify-content:space-between;align-items:center;padding:1rem;background:#fff;border-radius:8px;box-shadow:0 2px 4px rgba(58,42,26,.05)}.VatThresholdGuide_recommendationBadge__dUKMK{background:var(--color-golden-yellow);color:#fff;padding:.4rem .8rem;border-radius:20px;font-weight:600;font-size:.9rem}.VatThresholdGuide_scenarioAction__rApXk,.VatThresholdGuide_scenarioReasoning__p9tv_{background:#fff;padding:1.5rem;border-radius:8px;box-shadow:0 2px 4px rgba(58,42,26,.05)}.VatThresholdGuide_scenarioAction__rApXk p,.VatThresholdGuide_scenarioReasoning__p9tv_ p{margin:.5rem 0 0;font-style:italic}.VatThresholdGuide_benefitsGrid__UQZE7{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:2rem;margin:2rem 0}.VatThresholdGuide_benefitCard__QsqHY{background:#fff;border:2px solid var(--color-golden-yellow-light);border-radius:12px;padding:2rem;transition:transform .2s ease,box-shadow .2s ease}.VatThresholdGuide_benefitCard__QsqHY:hover{transform:translateY(-4px);box-shadow:0 8px 25px rgba(249,185,52,.2)}.VatThresholdGuide_benefitCard__QsqHY h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem;font-size:1.2rem}.VatThresholdGuide_benefitContent__dHfx2 p{margin:.8rem 0;text-align:left}.VatThresholdGuide_benefitExample__A4LLp{background:var(--color-cream-bg);border-left:3px solid var(--color-ocean-teal);padding:1rem;margin:1rem 0;border-radius:0 6px 6px 0;font-style:italic}.VatThresholdGuide_adminBreakdown__cOy68{display:flex;flex-direction:column;gap:2rem;margin:2rem 0}.VatThresholdGuide_adminCategory__mssW5{background:#fff;border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;box-shadow:0 4px 16px rgba(60,157,167,.1)}.VatThresholdGuide_adminCategory__mssW5 h4{color:var(--color-ocean-teal-dark);margin:0 0 1rem}.VatThresholdGuide_adminDetails__Qf8BR ul{padding-left:1.2rem;margin-bottom:1rem}.VatThresholdGuide_adminDetails__Qf8BR li{margin:.8rem 0}.VatThresholdGuide_adminTip__Hu4BR{background:var(--color-light-sand);border-radius:6px;padding:1rem;border-left:4px solid var(--color-golden-yellow);font-style:italic}.VatThresholdGuide_processTimeline__VPkJz{position:relative;margin:2rem 0}.VatThresholdGuide_processTimeline__VPkJz:before{content:"";position:absolute;left:2rem;top:0;bottom:0;width:3px;background:linear-gradient(to bottom,var(--color-sunset-orange),var(--color-ocean-teal))}.VatThresholdGuide_timelineStep__3_BQf{display:flex;gap:2rem;margin:2rem 0;position:relative}.VatThresholdGuide_stepNumber__kaMIk{width:4rem;height:4rem;background:var(--color-sunset-orange);color:#fff;border-radius:50%;display:flex;align-items:center;justify-content:center;font-weight:700;font-size:1.2rem;box-shadow:0 4px 12px rgba(242,107,46,.3);z-index:1}.VatThresholdGuide_stepContent__74Cxe{flex:1;background:#fff;border:2px solid var(--color-cream-bg-dark);border-radius:12px;padding:1.5rem;box-shadow:0 2px 8px rgba(58,42,26,.08)}.VatThresholdGuide_stepContent__74Cxe h4{color:var(--color-ocean-teal-dark);margin:0 0 .5rem}.VatThresholdGuide_stepMeta__rbgU8{display:flex;justify-content:space-between;margin-top:1rem;padding-top:1rem;border-top:1px solid var(--color-cream-bg)}.VatThresholdGuide_timeframe__3T1Hv{background:var(--color-golden-yellow-light);color:var(--color-dark-brown);padding:.3rem .8rem;border-radius:4px;font-weight:600;font-size:.9rem}.VatThresholdGuide_stepTip__bKM2s{font-style:italic;color:var(--color-dark-brown-light);font-size:.9rem}.VatThresholdGuide_timingStrategies__DffUC{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:2rem;margin:2rem 0}.VatThresholdGuide_timingCard__n6YCd{background:#fff;border:2px solid var(--color-light-sand);border-radius:12px;padding:2rem;transition:transform .2s ease}.VatThresholdGuide_timingCard__n6YCd:hover{transform:translateY(-2px);box-shadow:0 6px 20px rgba(58,42,26,.15)}.VatThresholdGuide_timingCard__n6YCd h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.VatThresholdGuide_timingContent__tmxa6 p{margin:.8rem 0;text-align:left}.VatThresholdGuide_industryStrategies__fmNBl{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:2rem;margin:2rem 0}.VatThresholdGuide_industryStrategy__L1jwk{background:#fff;border-left:4px solid var(--color-ocean-teal);border-radius:0 12px 12px 0;padding:2rem;box-shadow:0 2px 12px rgba(60,157,167,.1)}.VatThresholdGuide_industryStrategy__L1jwk h4{color:var(--color-ocean-teal-dark);margin:0 0 1rem}.VatThresholdGuide_strategyDetails__ueWFF p{margin:.8rem 0;text-align:left}.VatThresholdGuide_impactAnalysis__qLEOC{display:grid;grid-template-columns:repeat(auto-fit,minmax(400px,1fr));gap:2rem;margin:2rem 0}.VatThresholdGuide_impactScenario__2EtKS{background:#fff;border:2px solid var(--color-golden-yellow-light);border-radius:12px;padding:2rem;box-shadow:0 4px 16px rgba(249,185,52,.1)}.VatThresholdGuide_impactScenario__2EtKS h4{color:var(--color-golden-yellow-dark);margin:0 0 1.5rem}.VatThresholdGuide_scenarioCalculation__f8L4w{background:var(--color-cream-bg);border-radius:8px;padding:1.5rem}.VatThresholdGuide_calcRow__GLfP3{display:flex;justify-content:space-between;padding:.5rem 0;border-bottom:1px solid var(--color-cream-bg-dark)}.VatThresholdGuide_calcResult__Ro65i{display:flex;justify-content:space-between;padding:1rem 0 .5rem;border-top:2px solid var(--color-sunset-orange);margin-top:1rem;font-weight:700}.VatThresholdGuide_calcInsight__Bg7PE{background:var(--color-light-sand);padding:1rem;margin:1rem 0;border-radius:6px;border-left:4px solid var(--color-golden-yellow);font-style:italic}.VatThresholdGuide_mistakesGrid__N0JEu{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1.5rem;margin:2rem 0}.VatThresholdGuide_mistakeCard__y_fKI{background:#fff;border:2px solid #feb2b2;border-radius:12px;padding:1.5rem;transition:transform .2s ease}.VatThresholdGuide_mistakeCard__y_fKI:hover{transform:translateY(-2px);box-shadow:0 6px 20px rgba(239,68,68,.15)}.VatThresholdGuide_mistakeCard__y_fKI h4{color:#dc2626;margin:0 0 1rem}.VatThresholdGuide_mistakeContent__krHW4 p{margin:.8rem 0;text-align:left;font-size:.95rem}.VatThresholdGuide_mistakeContent__krHW4 strong{color:var(--color-dark-brown-dark)}.VatThresholdGuide_internalLink__zEV1D{color:var(--color-ocean-teal);text-decoration:none;font-weight:500;border-bottom:1px solid transparent;transition:all .3s ease}.VatThresholdGuide_internalLink__zEV1D:hover{color:var(--color-ocean-teal-dark);border-bottom-color:var(--color-ocean-teal-dark)}.VatThresholdGuide_relatedResources__D84qh{background:linear-gradient(135deg,#fffcf7 0,var(--color-cream-bg) 100%);border:2px solid var(--color-light-sand);border-radius:12px;padding:2rem;margin:2rem 0}.VatThresholdGuide_relatedResources__D84qh h2{color:var(--color-sunset-orange-dark);margin-bottom:1.5rem;border:none;padding:0}.VatThresholdGuide_resourceGrid__z2Dmy{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1rem;margin-top:1.5rem}.VatThresholdGuide_resourceItem__ITpvd{background:#fff;padding:1.2rem;border-radius:8px;border-left:3px solid var(--color-sunset-orange);box-shadow:0 2px 8px rgba(58,42,26,.08);transition:transform .2s ease,box-shadow .2s ease}.VatThresholdGuide_resourceItem__ITpvd:hover{transform:translateY(-2px);box-shadow:0 4px 16px rgba(58,42,26,.15);border-left-color:var(--color-golden-yellow)}.VatThresholdGuide_resourceItem__ITpvd a{font-weight:600;display:block;margin-bottom:.5rem;color:var(--color-sunset-orange);text-decoration:none}.VatThresholdGuide_resourceItem__ITpvd a:hover{color:var(--color-sunset-orange-dark)}.VatThresholdGuide_resourceItem__ITpvd p{margin:0;font-size:.9rem;color:var(--color-dark-brown-light);text-align:left}.VatThresholdGuide_externalResources__nOm_X{background:linear-gradient(135deg,#fffbf0,#fff4e6);border:1px solid var(--color-golden-yellow-light);border-radius:8px;padding:1.5rem;margin:2rem 0}.VatThresholdGuide_externalResources__nOm_X a{color:var(--color-ocean-teal);text-decoration:none;font-weight:500}.VatThresholdGuide_externalResources__nOm_X a:hover{color:var(--color-ocean-teal-dark)}.VatThresholdGuide_authorBio__Su8Fh{background:linear-gradient(135deg,var(--color-cream-bg) 0,var(--color-cream-bg-dark) 100%);border:2px solid var(--color-dark-brown-light);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.VatThresholdGuide_authorBio__Su8Fh strong{color:var(--color-dark-brown-dark);font-size:1.1rem}.VatThresholdGuide_conclusion__s_z7k{background:linear-gradient(135deg,#fbfdf9,#f0fdf4);border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.VatThresholdGuide_disclaimer__r4gCh{font-size:.9rem;color:var(--color-dark-brown-light);font-style:italic;text-align:center;margin:2rem 0;padding:1rem;background:var(--color-cream-bg-dark);border-radius:8px}.VatThresholdGuide_disclaimer__r4gCh a{color:var(--color-ocean-teal);text-decoration:none}.VatThresholdGuide_disclaimer__r4gCh a:hover{color:var(--color-ocean-teal-dark)}.VatThresholdGuide_scrollToTop__vIweC{position:fixed;bottom:2rem;right:2rem;background:var(--color-sunset-orange);color:#fff;width:50px;height:50px;border-radius:50%;display:flex;align-items:center;justify-content:center;cursor:pointer;border:none;font-size:1.2rem;box-shadow:0 4px 12px rgba(242,107,46,.3);transition:all .3s ease}.VatThresholdGuide_scrollToTop__vIweC:hover{background:var(--color-sunset-orange-dark);transform:translateY(-2px);box-shadow:0 6px 20px rgba(242,107,46,.4)}.VatThresholdGuide_actionChecklist__ic_pG{background:linear-gradient(135deg,#f0fdf4,#dcfce7);border:2px solid #10b981;border-radius:12px;padding:2rem;margin:2rem 0}.VatThresholdGuide_actionChecklist__ic_pG h4{color:#047857;margin:0 0 1rem;text-align:center}.VatThresholdGuide_checklistItems__b8Q__{list-style:none;padding:0}.VatThresholdGuide_checklistItems__b8Q__ li{display:flex;align-items:flex-start;gap:1rem;margin:1rem 0;padding:1rem;background:#fff;border-radius:8px;box-shadow:0 2px 4px rgba(16,185,129,.1)}.VatThresholdGuide_checklistBox__aFzi8{margin-top:.2rem;transform:scale(1.2);accent-color:var(--color-golden-yellow)}.VatThresholdGuide_checklistItems__b8Q__ label{font-weight:500;color:var(--color-dark-brown);cursor:pointer}@media (max-width:768px){.VatThresholdGuide_container__plWkY{margin:0;border-radius:0}.VatThresholdGuide_content__R3kJm{padding:1rem}.VatThresholdGuide_header__8pFY0{padding:2rem 1rem}.VatThresholdGuide_header__8pFY0 h1{font-size:2rem}.VatThresholdGuide_impactAnalysis__qLEOC,.VatThresholdGuide_includeExclude__ppnLR{grid-template-columns:1fr;gap:1rem}.VatThresholdGuide_benefitsGrid__UQZE7,.VatThresholdGuide_industryStrategies__fmNBl,.VatThresholdGuide_matrixGrid__jLcFV,.VatThresholdGuide_mistakesGrid__N0JEu,.VatThresholdGuide_resourceGrid__z2Dmy,.VatThresholdGuide_timingStrategies__DffUC{grid-template-columns:1fr}.VatThresholdGuide_scenarioTabs__niHw_{grid-template-columns:1fr 1fr}.VatThresholdGuide_monthlyInputs__EpDMR{grid-template-columns:repeat(3,1fr)}.VatThresholdGuide_totalDisplay__UNFPm{flex-direction:column;gap:1rem}.VatThresholdGuide_stepMeta__rbgU8{flex-direction:column;gap:.5rem}.VatThresholdGuide_timelineStep__3_BQf{flex-direction:column;gap:1rem}.VatThresholdGuide_processTimeline__VPkJz:before{display:none}.VatThresholdGuide_scrollToTop__vIweC{width:45px;height:45px;bottom:1rem;right:1rem}}@media (max-width:480px){.VatThresholdGuide_header__8pFY0 h1{font-size:1.6rem}.VatThresholdGuide_subtitle__5vEkv{font-size:1rem}.VatThresholdGuide_audienceBox__FhI8G,.VatThresholdGuide_executiveSummary__sLqfz,.VatThresholdGuide_relatedResources__D84qh{padding:1rem}.VatThresholdGuide_content__R3kJm h2{font-size:1.4rem}.VatThresholdGuide_content__R3kJm h3{font-size:1.2rem}.VatThresholdGuide_monthlyInputs__EpDMR{grid-template-columns:repeat(2,1fr)}.VatThresholdGuide_scenarioTabs__niHw_{grid-template-columns:1fr}.VatThresholdGuide_checklistItems__b8Q__ li{flex-direction:column;gap:.5rem}.VatThresholdGuide_checklistBox__aFzi8{align-self:flex-start}}.VatReturnGuide_progressBar__t3BQg{position:fixed;top:0;left:0;height:3px;background:linear-gradient(to right,var(--color-sunset-orange),var(--color-golden-yellow));z-index:1000;transition:width .1s}.VatReturnGuide_container__qq7o8{max-width:1100px;margin:0 auto;background:#fff;box-shadow:0 4px 20px rgba(58,42,26,.1);border-radius:12px;overflow:hidden}.VatReturnGuide_header__78a_U{background:linear-gradient(135deg,var(--color-sunset-orange) 0,var(--color-ocean-teal) 100%);color:#fff;padding:3rem 2rem 2rem;text-align:center}.VatReturnGuide_header__78a_U h1{font-size:2.4rem;font-weight:700;margin-bottom:.5rem;letter-spacing:-.02em}.VatReturnGuide_subtitle__yZTPx{font-size:1.1rem;opacity:.95;font-weight:300;margin-bottom:1.5rem}.VatReturnGuide_content__jDv5q{padding:2rem;font-family:Segoe UI,Tahoma,Geneva,Verdana,sans-serif;line-height:1.6;color:var(--color-dark-brown);background:var(--color-cream-bg)}.VatReturnGuide_audienceBox__wJRS7{background:linear-gradient(135deg,#fff8f0 0,var(--color-cream-bg-dark) 100%);border-left:4px solid var(--color-sunset-orange);padding:1.5rem;margin:2rem 0;border-radius:0 8px 8px 0}.VatReturnGuide_audienceBox__wJRS7 h2{color:var(--color-sunset-orange-dark);margin-bottom:1rem;font-size:1.3rem}.VatReturnGuide_executiveSummary__oUUjt{background:#fbfdf9;border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;margin:2rem 0}.VatReturnGuide_executiveSummary__oUUjt h2{color:var(--color-ocean-teal-dark);margin-bottom:1rem;font-size:1.4rem}.VatReturnGuide_keyTakeaways__v4hmY{background:#fff;border-left:4px solid var(--color-golden-yellow);padding:1.5rem;margin:1.5rem 0;box-shadow:0 2px 8px rgba(58,42,26,.08);border-radius:0 8px 8px 0}.VatReturnGuide_keyTakeaways__v4hmY ul{list-style:none;padding-left:0}.VatReturnGuide_keyTakeaways__v4hmY li{margin:.8rem 0;padding-left:1.5rem;position:relative}.VatReturnGuide_keyTakeaways__v4hmY li:before{content:"•";color:var(--color-golden-yellow);font-weight:700;position:absolute;left:0;font-size:1.2rem}.VatReturnGuide_content__jDv5q h2{color:var(--color-sunset-orange-dark);font-size:1.6rem;margin:2.5rem 0 1rem;padding-bottom:.5rem;border-bottom:2px solid var(--color-light-sand);font-weight:600}.VatReturnGuide_content__jDv5q h3{color:var(--color-ocean-teal-dark);font-size:1.3rem;margin:2rem 0 1rem;font-weight:600}.VatReturnGuide_content__jDv5q h4{color:var(--color-dark-brown);font-size:1.1rem;margin:1.5rem 0 .8rem;font-weight:600}.VatReturnGuide_content__jDv5q p{margin-bottom:1.2rem;text-align:justify}.VatReturnGuide_schemeComparison__ylOUR{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin:2rem 0;background:#fff;border-radius:12px;padding:2rem;box-shadow:0 4px 16px rgba(58,42,26,.1)}.VatReturnGuide_comparisonSide__B1LjB{padding:1.5rem;border-radius:8px;border:2px solid var(--color-cream-bg-dark)}.VatReturnGuide_comparisonSide__B1LjB h4{color:var(--color-ocean-teal-dark);margin:0 0 1rem}.VatReturnGuide_methodDetails__aeTwR ul{padding-left:1.2rem;margin:0}.VatReturnGuide_methodDetails__aeTwR li{margin:.8rem 0}.VatReturnGuide_strategicInsight__q3PKh{background:linear-gradient(135deg,#fff8e1,#ffecb3);border:2px solid var(--color-golden-yellow);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.VatReturnGuide_strategicInsight__q3PKh strong{color:var(--color-golden-yellow-dark)}.VatReturnGuide_eligibilityFramework__Kng5U{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin:2rem 0}.VatReturnGuide_eligibilityCriteria__uZAKb{background:#fff;border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;box-shadow:0 4px 16px rgba(60,157,167,.1)}.VatReturnGuide_strategicTiming__zsEqX{background:#fff;border:2px solid var(--color-golden-yellow-light);border-radius:12px;padding:2rem;box-shadow:0 4px 16px rgba(249,185,52,.1)}.VatReturnGuide_eligibilityCriteria__uZAKb h4,.VatReturnGuide_strategicTiming__zsEqX h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.VatReturnGuide_eligibilityCriteria__uZAKb ul,.VatReturnGuide_strategicTiming__zsEqX ul{padding-left:1.2rem}.VatReturnGuide_eligibilityCriteria__uZAKb li,.VatReturnGuide_strategicTiming__zsEqX li{margin:.8rem 0}.VatReturnGuide_firstYearBonus__DBC5t{background:linear-gradient(135deg,#fff4e6,#ffe5cc);border:2px solid var(--color-sunset-orange-light);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.VatReturnGuide_firstYearBonus__DBC5t h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.VatReturnGuide_bonusExample__gnXM6{background:var(--color-light-sand);border-radius:8px;padding:1rem;border-left:4px solid var(--color-golden-yellow);margin:1rem 0;font-style:italic}.VatReturnGuide_categoryFinder__hJN3M{background:#fff;border-radius:16px;padding:2rem;margin:2rem 0;box-shadow:0 6px 25px rgba(58,42,26,.1)}.VatReturnGuide_categoryGrid__APmbi{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1rem;margin-bottom:2rem}.VatReturnGuide_categoryCard__x2NJN{background:var(--color-cream-bg);border:2px solid var(--color-cream-bg-dark);border-radius:8px;padding:1.5rem;cursor:pointer;transition:all .3s ease}.VatReturnGuide_categoryCard__x2NJN:hover{transform:translateY(-2px);border-color:var(--color-golden-yellow);box-shadow:0 4px 12px rgba(249,185,52,.2)}.VatReturnGuide_categoryCard__x2NJN.VatReturnGuide_selected__OTGVy{background:#fff;border-color:var(--color-sunset-orange);box-shadow:0 4px 16px rgba(242,107,46,.2)}.VatReturnGuide_categoryHeader__kmyGr{display:flex;justify-content:space-between;align-items:flex-start;margin-bottom:.5rem}.VatReturnGuide_categoryHeader__kmyGr h4{color:var(--color-dark-brown-dark);margin:0;font-size:1rem;flex:1}.VatReturnGuide_rateDisplay__Q_Ak6{background:var(--color-sunset-orange);color:#fff;padding:.3rem .8rem;border-radius:20px;font-weight:700;font-size:.9rem}.VatReturnGuide_categoryDesc__YQs4x{font-size:.9rem;color:var(--color-dark-brown-light);margin:0;text-align:left}.VatReturnGuide_categoryDetails__v1lDI{background:var(--color-cream-bg);border-radius:12px;padding:2rem;border-left:4px solid var(--color-sunset-orange)}.VatReturnGuide_detailCard__DxbOt h4{color:var(--color-sunset-orange-dark);margin:0 0 1.5rem;font-size:1.3rem}.VatReturnGuide_categoryAnalysis__BHsid{display:grid;grid-template-columns:1fr 1fr 1fr;gap:1.5rem}.VatReturnGuide_examplesSection__JVO_w,.VatReturnGuide_reasoningSection__i0PDw,.VatReturnGuide_suitabilitySection__LSVSs{background:#fff;padding:1rem;border-radius:8px;box-shadow:0 2px 4px rgba(58,42,26,.05)}.VatReturnGuide_examplesSection__JVO_w ul{padding-left:1.2rem;margin:.5rem 0 0}.VatReturnGuide_examplesSection__JVO_w li{margin:.4rem 0;font-size:.9rem}.VatReturnGuide_suitabilityBadge__iYIbB{padding:.4rem 1rem;border-radius:20px;font-weight:600;font-size:.9rem;margin-left:.5rem}.VatReturnGuide_suitabilityBadge__iYIbB.VatReturnGuide_high__sMKFg{background:#10b981;color:#fff}.VatReturnGuide_suitabilityBadge__iYIbB.VatReturnGuide_medium__JNtOH{background:var(--color-golden-yellow);color:#fff}.VatReturnGuide_suitabilityBadge__iYIbB.VatReturnGuide_low__kYZh2{background:#ef4444;color:#fff}.VatReturnGuide_reasoningSection__i0PDw p{margin:.5rem 0 0;font-style:italic;text-align:left}.VatReturnGuide_calculator__M00oU{background:#fff;border:2px solid var(--color-ocean-teal-light);border-radius:16px;padding:2rem;margin:2rem 0;box-shadow:0 6px 25px rgba(60,157,167,.1)}.VatReturnGuide_calculatorInputs__bZLHV{display:grid;grid-template-columns:repeat(auto-fit,minmax(250px,1fr));gap:1.5rem;margin-bottom:2rem}.VatReturnGuide_inputGroup__JdLPB{display:flex;flex-direction:column;gap:.5rem}.VatReturnGuide_inputGroup__JdLPB label{font-weight:600;color:var(--color-dark-brown);font-size:.95rem}.VatReturnGuide_calculatorInput__q01uY{padding:1rem;border:2px solid var(--color-cream-bg-dark);border-radius:8px;font-size:1.1rem;font-weight:600;transition:border-color .3s ease}.VatReturnGuide_calculatorInput__q01uY:focus{outline:none;border-color:var(--color-ocean-teal);box-shadow:0 0 0 3px rgba(60,157,167,.1)}.VatReturnGuide_calculatorResults__8WEeP{background:var(--color-cream-bg);border-radius:12px;padding:2rem}.VatReturnGuide_resultComparison__Wsbws{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin-bottom:2rem}.VatReturnGuide_methodResult__lgEPG{background:#fff;border-radius:8px;padding:1.5rem;box-shadow:0 2px 8px rgba(58,42,26,.08)}.VatReturnGuide_methodResult__lgEPG h4{color:var(--color-ocean-teal-dark);margin:0 0 1rem;text-align:center}.VatReturnGuide_calculation__R63wq{display:flex;flex-direction:column;gap:.8rem}.VatReturnGuide_calcStep__tTtLy{display:flex;justify-content:space-between;padding:.5rem;background:var(--color-cream-bg);border-radius:4px;font-size:.95rem}.VatReturnGuide_calcTotal__tFQ_u{display:flex;justify-content:space-between;padding:1rem;background:var(--color-light-sand);border-radius:6px;border:2px solid var(--color-golden-yellow);font-weight:700;font-size:1.1rem}.VatReturnGuide_savingsDisplay__59dd4{text-align:center}.VatReturnGuide_savingsResult__wlE9U{background:#fff;border-radius:12px;padding:2rem;margin:1rem 0;box-shadow:0 4px 12px rgba(58,42,26,.1)}.VatReturnGuide_savingsResult__wlE9U h4{margin:0 0 1rem;font-size:1.2rem}.VatReturnGuide_savingsAmount__tq3vt{font-size:2.5rem;font-weight:800;margin:.5rem 0}.VatReturnGuide_savingsPercent__rjd52{font-size:1.1rem;font-weight:600;opacity:.8}.VatReturnGuide_positive__fw23r{color:#059669;border:2px solid #10b981}.VatReturnGuide_negative__ZPYCa{color:#dc2626;border:2px solid #ef4444}.VatReturnGuide_recommendation___G5Vc{background:var(--color-cream-bg);border-radius:8px;padding:1.5rem;text-align:left}.VatReturnGuide_recommendation___G5Vc strong{color:var(--color-dark-brown-dark)}.VatReturnGuide_recommendation___G5Vc p{margin:.5rem 0 0;font-style:italic}.VatReturnGuide_advantagesGrid__hz7Zm,.VatReturnGuide_disadvantagesGrid__4vqKK{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:2rem;margin:2rem 0}.VatReturnGuide_advantageCard__oUl46{background:#fff;border:2px solid var(--color-golden-yellow-light);border-radius:12px;padding:2rem;transition:transform .2s ease,box-shadow .2s ease}.VatReturnGuide_advantageCard__oUl46:hover{transform:translateY(-4px);box-shadow:0 8px 25px rgba(249,185,52,.2)}.VatReturnGuide_advantageCard__oUl46 h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.VatReturnGuide_disadvantageCard__9K_q8{background:#fff;border:2px solid #feb2b2;border-radius:12px;padding:2rem;transition:transform .2s ease,box-shadow .2s ease}.VatReturnGuide_disadvantageCard__9K_q8:hover{transform:translateY(-4px);box-shadow:0 8px 25px rgba(239,68,68,.15)}.VatReturnGuide_disadvantageCard__9K_q8 h4{color:#dc2626;margin:0 0 1rem}.VatReturnGuide_advantageContent__PAdvU,.VatReturnGuide_disadvantageContent__VeIQ7{text-align:left}.VatReturnGuide_advantageContent__PAdvU p,.VatReturnGuide_disadvantageContent__VeIQ7 p{margin:.8rem 0;text-align:left}.VatReturnGuide_advantageExample__ctnyE,.VatReturnGuide_disadvantageExample__6te2t{background:var(--color-cream-bg);border-left:3px solid var(--color-ocean-teal);padding:1rem;margin:1rem 0;border-radius:0 6px 6px 0;font-style:italic;font-size:.95rem}.VatReturnGuide_industryAnalysis__cuboy{background:#fff;border-radius:16px;padding:2rem;margin:2rem 0;box-shadow:0 6px 25px rgba(58,42,26,.1)}.VatReturnGuide_industryWinner__iR4fj{background:linear-gradient(135deg,#f0fdf4,#dcfce7);border:2px solid #10b981;border-radius:12px;padding:2rem;margin:2rem 0}.VatReturnGuide_industryWinner__iR4fj h4{color:#047857;margin:0 0 1.5rem;text-align:center}.VatReturnGuide_winnerCategories__InE9k{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1.5rem}.VatReturnGuide_winnerCategory__JKHHN{background:#fff;border-radius:8px;padding:1.5rem;box-shadow:0 2px 8px rgba(16,185,129,.1)}.VatReturnGuide_winnerCategory__JKHHN h5{color:#059669;margin:0 0 1rem}.VatReturnGuide_winnerExample__9DIP3{background:#f0fdf4;border-left:3px solid #10b981;padding:1rem;margin:1rem 0;border-radius:0 6px 6px 0;font-style:italic;font-size:.95rem}.VatReturnGuide_industryLoser__yS4X6{background:linear-gradient(135deg,#fef2f2,#fee2e2);border:2px solid #ef4444;border-radius:12px;padding:2rem;margin:2rem 0}.VatReturnGuide_industryLoser__yS4X6 h4{color:#b91c1c;margin:0 0 1.5rem;text-align:center}.VatReturnGuide_loserCategories__uMIEX{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1.5rem}.VatReturnGuide_loserCategory__cAPaI{background:#fff;border-radius:8px;padding:1.5rem;box-shadow:0 2px 8px rgba(239,68,68,.1)}.VatReturnGuide_loserCategory__cAPaI h5{color:#dc2626;margin:0 0 1rem}.VatReturnGuide_loserExample__RAJfr{background:#fef2f2;border-left:3px solid #ef4444;padding:1rem;margin:1rem 0;border-radius:0 6px 6px 0;font-style:italic;font-size:.95rem}.VatReturnGuide_scenariosGrid__qVMy6{display:grid;grid-template-columns:repeat(auto-fit,minmax(350px,1fr));gap:2rem;margin:2rem 0}.VatReturnGuide_scenarioAnalysis__6qw2j{background:#fff;border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;box-shadow:0 4px 16px rgba(60,157,167,.1)}.VatReturnGuide_scenarioAnalysis__6qw2j h4{color:var(--color-ocean-teal-dark);margin:0 0 1.5rem;text-align:center}.VatReturnGuide_scenarioMetrics__pCPoa{background:var(--color-cream-bg);border-radius:8px;padding:1.5rem;margin:1rem 0}.VatReturnGuide_metric__hp7aa{display:flex;justify-content:space-between;margin:.8rem 0;padding:.5rem;background:#fff;border-radius:4px}.VatReturnGuide_savingsMetric___ywI9{display:flex;justify-content:space-between;margin:1rem 0;padding:1rem;border-radius:6px;font-weight:700}.VatReturnGuide_savingsMetric___ywI9.VatReturnGuide_positive__fw23r{background:#f0fdf4;border:2px solid #10b981;color:#047857}.VatReturnGuide_savingsMetric___ywI9.VatReturnGuide_negative__ZPYCa{background:#fef2f2;border:2px solid #ef4444;color:#b91c1c}.VatReturnGuide_scenarioRecommendation__aK0bU{background:#fff;padding:1.5rem;border-radius:8px;border-left:4px solid var(--color-golden-yellow);margin-top:1rem}.VatReturnGuide_scenarioRecommendation__aK0bU p{margin:.5rem 0 0;text-align:left;font-style:italic}.VatReturnGuide_capitalPurchaseStrategy__wpFSQ{background:#fff;border:2px solid var(--color-golden-yellow-light);border-radius:12px;padding:2rem;margin:2rem 0;box-shadow:0 4px 16px rgba(249,185,52,.1)}.VatReturnGuide_capitalPurchaseStrategy__wpFSQ h4{color:var(--color-golden-yellow-dark);margin:0 0 1.5rem;text-align:center}.VatReturnGuide_purchaseStrategies__7XtA3{display:grid;grid-template-columns:repeat(auto-fit,minmax(280px,1fr));gap:1.5rem}.VatReturnGuide_purchaseStrategy__HH2eY{background:var(--color-cream-bg);border-radius:8px;padding:1.5rem;border-left:4px solid var(--color-ocean-teal)}.VatReturnGuide_purchaseStrategy__HH2eY h5{color:var(--color-ocean-teal-dark);margin:0 0 1rem}.VatReturnGuide_purchaseStrategy__HH2eY p{margin:.5rem 0;text-align:left}.VatReturnGuide_exitStrategies__Tq1dI{display:grid;grid-template-columns:1fr 1fr;gap:2rem;margin:2rem 0}.VatReturnGuide_exitTrigger__6sxM3{background:#fef2f2;border:2px solid #ef4444;border-radius:12px;padding:2rem}.VatReturnGuide_voluntaryExit__W1j7Y{background:#fff8e1;border:2px solid var(--color-golden-yellow);border-radius:12px;padding:2rem}.VatReturnGuide_exitTrigger__6sxM3 h4{color:#b91c1c;margin:0 0 1rem}.VatReturnGuide_voluntaryExit__W1j7Y h4{color:var(--color-golden-yellow-dark);margin:0 0 1rem}.VatReturnGuide_exitTrigger__6sxM3 ul,.VatReturnGuide_voluntaryExit__W1j7Y ul{padding-left:1.2rem}.VatReturnGuide_exitTrigger__6sxM3 li,.VatReturnGuide_voluntaryExit__W1j7Y li{margin:.8rem 0}.VatReturnGuide_mistakesAnalysis__08XCb{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:2rem;margin:2rem 0}.VatReturnGuide_mistakeCategory__ip7fr{background:#fff;border:2px solid #feb2b2;border-radius:12px;padding:2rem;transition:transform .2s ease}.VatReturnGuide_mistakeCategory__ip7fr:hover{transform:translateY(-2px);box-shadow:0 6px 20px rgba(239,68,68,.15)}.VatReturnGuide_mistakeCategory__ip7fr h4{color:#dc2626;margin:0 0 1rem}.VatReturnGuide_mistakeDetails__pEHaS p{margin:.8rem 0;text-align:left;font-size:.95rem}.VatReturnGuide_mistakeDetails__pEHaS strong{color:var(--color-dark-brown-dark)}.VatReturnGuide_decisionMatrix__03uhC{background:#fff;border-radius:16px;padding:2rem;margin:2rem 0;box-shadow:0 6px 25px rgba(58,42,26,.1)}.VatReturnGuide_decisionCriteria__Q62Ob{background:var(--color-cream-bg);border-radius:12px;padding:2rem;margin-bottom:2rem}.VatReturnGuide_decisionCriteria__Q62Ob h4{color:var(--color-sunset-orange-dark);margin:0 0 2rem;text-align:center}.VatReturnGuide_criteriaGroup__3_UGo{margin:2rem 0;background:#fff;border-radius:8px;padding:1.5rem;box-shadow:0 2px 8px rgba(58,42,26,.05)}.VatReturnGuide_criteriaGroup__3_UGo h5{color:var(--color-ocean-teal-dark);margin:0 0 1rem;padding-bottom:.5rem;border-bottom:1px solid var(--color-cream-bg)}.VatReturnGuide_criteriaChecklist__oQLY1{display:flex;flex-direction:column;gap:.8rem}.VatReturnGuide_criteriaItem__Y001n{display:flex;align-items:center;gap:1rem;padding:.8rem;background:var(--color-cream-bg);border-radius:6px;transition:background-color .2s ease}.VatReturnGuide_criteriaItem__Y001n:hover{background:var(--color-cream-bg-dark)}.VatReturnGuide_criteriaItem__Y001n input[type=checkbox]{transform:scale(1.2);accent-color:var(--color-golden-yellow)}.VatReturnGuide_criteriaItem__Y001n label{font-weight:500;color:var(--color-dark-brown);cursor:pointer;flex:1}.VatReturnGuide_decisionGuidance__ShiLf{background:var(--color-cream-bg);border-radius:8px;padding:1.5rem;text-align:center}.VatReturnGuide_decisionGuidance__ShiLf h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.VatReturnGuide_guidanceRules__L1d3G{display:flex;flex-direction:column;gap:1rem}.VatReturnGuide_guidanceRule__q_awG{display:flex;justify-content:space-between;align-items:center;padding:1rem;background:#fff;border-radius:6px;box-shadow:0 2px 4px rgba(58,42,26,.05)}.VatReturnGuide_strongRecommend__FM35w{background:#10b981;color:#fff;padding:.4rem .8rem;border-radius:4px;font-weight:600}.VatReturnGuide_mediumRecommend__vteSK{background:var(--color-golden-yellow);color:#fff;padding:.4rem .8rem;border-radius:4px;font-weight:600}.VatReturnGuide_weakRecommend__sMQTW{background:#ef4444;color:#fff;padding:.4rem .8rem;border-radius:4px;font-weight:600}.VatReturnGuide_implementationPlan__VyTmE{display:flex;flex-direction:column;gap:2rem;margin:2rem 0}.VatReturnGuide_planningPhase__AlOMM{background:#fff;border-left:4px solid var(--color-ocean-teal);border-radius:0 12px 12px 0;padding:2rem;box-shadow:0 2px 12px rgba(60,157,167,.1)}.VatReturnGuide_applicationPhase__qGquC{background:#fff;border-left:4px solid var(--color-golden-yellow);border-radius:0 12px 12px 0;padding:2rem;box-shadow:0 2px 12px rgba(249,185,52,.1)}.VatReturnGuide_transitionPhase__utG1T{background:#fff;border-left:4px solid var(--color-sunset-orange);border-radius:0 12px 12px 0;padding:2rem;box-shadow:0 2px 12px rgba(242,107,46,.1)}.VatReturnGuide_planningPhase__AlOMM h4{color:var(--color-ocean-teal-dark);margin:0 0 1rem}.VatReturnGuide_applicationPhase__qGquC h4{color:var(--color-golden-yellow-dark);margin:0 0 1rem}.VatReturnGuide_transitionPhase__utG1T h4{color:var(--color-sunset-orange-dark);margin:0 0 1rem}.VatReturnGuide_phaseActivities__cOnEn ul{padding-left:1.2rem}.VatReturnGuide_phaseActivities__cOnEn li{margin:.8rem 0}.VatReturnGuide_relatedResources__OD53j{background:linear-gradient(135deg,#fffcf7 0,var(--color-cream-bg) 100%);border:2px solid var(--color-light-sand);border-radius:12px;padding:2rem;margin:2rem 0}.VatReturnGuide_relatedResources__OD53j h2{color:var(--color-sunset-orange-dark);margin-bottom:1.5rem;border:none;padding:0}.VatReturnGuide_resourceGrid__12u6P{display:grid;grid-template-columns:repeat(auto-fit,minmax(300px,1fr));gap:1rem;margin-top:1.5rem}.VatReturnGuide_resourceItem__Di6x_{background:#fff;padding:1.2rem;border-radius:8px;border-left:3px solid var(--color-sunset-orange);box-shadow:0 2px 8px rgba(58,42,26,.08);transition:transform .2s ease,box-shadow .2s ease}.VatReturnGuide_resourceItem__Di6x_:hover{transform:translateY(-2px);box-shadow:0 4px 16px rgba(58,42,26,.15);border-left-color:var(--color-golden-yellow)}.VatReturnGuide_resourceItem__Di6x_ a{font-weight:600;display:block;margin-bottom:.5rem;color:var(--color-sunset-orange);text-decoration:none}.VatReturnGuide_resourceItem__Di6x_ a:hover{color:var(--color-sunset-orange-dark)}.VatReturnGuide_resourceItem__Di6x_ p{margin:0;font-size:.9rem;color:var(--color-dark-brown-light);text-align:left}.VatReturnGuide_externalResources___Pjk3{background:linear-gradient(135deg,#fffbf0,#fff4e6);border:1px solid var(--color-golden-yellow-light);border-radius:8px;padding:1.5rem;margin:2rem 0}.VatReturnGuide_externalResources___Pjk3 a{color:var(--color-ocean-teal);text-decoration:none;font-weight:500}.VatReturnGuide_externalResources___Pjk3 a:hover{color:var(--color-ocean-teal-dark)}.VatReturnGuide_authorBio__GuDND{background:linear-gradient(135deg,var(--color-cream-bg) 0,var(--color-cream-bg-dark) 100%);border:2px solid var(--color-dark-brown-light);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.VatReturnGuide_authorBio__GuDND strong{color:var(--color-dark-brown-dark);font-size:1.1rem}.VatReturnGuide_conclusion__3wvNz{background:linear-gradient(135deg,#fbfdf9,#f0fdf4);border:2px solid var(--color-ocean-teal-light);border-radius:12px;padding:2rem;margin:2rem 0;text-align:center}.VatReturnGuide_disclaimer__BFbZL{font-size:.9rem;color:var(--color-dark-brown-light);font-style:italic;text-align:center;margin:2rem 0;padding:1rem;background:var(--color-cream-bg-dark);border-radius:8px}.VatReturnGuide_disclaimer__BFbZL a{color:var(--color-ocean-teal);text-decoration:none}.VatReturnGuide_disclaimer__BFbZL a:hover{color:var(--color-ocean-teal-dark)}.VatReturnGuide_scrollToTop__nc2zC{position:fixed;bottom:2rem;right:2rem;background:var(--color-sunset-orange);color:#fff;width:50px;height:50px;border-radius:50%;display:flex;align-items:center;justify-content:center;cursor:pointer;border:none;font-size:1.2rem;box-shadow:0 4px 12px rgba(242,107,46,.3);transition:all .3s ease}.VatReturnGuide_scrollToTop__nc2zC:hover{background:var(--color-sunset-orange-dark);transform:translateY(-2px);box-shadow:0 6px 20px rgba(242,107,46,.4)}.VatReturnGuide_finalStrategy__T7D5o{background:linear-gradient(135deg,#f0fdf4,#dcfce7);border:2px solid #10b981;border-radius:12px;padding:2rem;margin:2rem 0}.VatReturnGuide_finalStrategy__T7D5o h4{color:#047857;margin:0 0 1rem;text-align:center}.VatReturnGuide_strategySteps__slr8O{list-style:none;padding:0}.VatReturnGuide_strategySteps__slr8O li{display:flex;align-items:flex-start;gap:1rem;margin:1rem 0;padding:1rem;background:#fff;border-radius:8px;box-shadow:0 2px 4px rgba(16,185,129,.1)}.VatReturnGuide_strategyBox__g2BLy{margin-top:.2rem;transform:scale(1.2);accent-color:var(--color-golden-yellow)}.VatReturnGuide_strategySteps__slr8O label{font-weight:500;color:var(--color-dark-brown);cursor:pointer}@media (max-width:768px){.VatReturnGuide_container__qq7o8{margin:0;border-radius:0}.VatReturnGuide_content__jDv5q{padding:1rem}.VatReturnGuide_header__78a_U{padding:2rem 1rem}.VatReturnGuide_header__78a_U h1{font-size:2rem}.VatReturnGuide_categoryAnalysis__BHsid,.VatReturnGuide_eligibilityFramework__Kng5U,.VatReturnGuide_exitStrategies__Tq1dI,.VatReturnGuide_resultComparison__Wsbws,.VatReturnGuide_schemeComparison__ylOUR{grid-template-columns:1fr;gap:1rem}.VatReturnGuide_advantagesGrid__hz7Zm,.VatReturnGuide_calculatorInputs__bZLHV,.VatReturnGuide_categoryGrid__APmbi,.VatReturnGuide_disadvantagesGrid__4vqKK,.VatReturnGuide_loserCategories__uMIEX,.VatReturnGuide_mistakesAnalysis__08XCb,.VatReturnGuide_purchaseStrategies__7XtA3,.VatReturnGuide_resourceGrid__12u6P,.VatReturnGuide_scenariosGrid__qVMy6,.VatReturnGuide_winnerCategories__InE9k{grid-template-columns:1fr}.VatReturnGuide_scrollToTop__nc2zC{width:45px;height:45px;bottom:1rem;right:1rem}}@media (max-width:480px){.VatReturnGuide_header__78a_U h1{font-size:1.6rem}.VatReturnGuide_subtitle__yZTPx{font-size:1rem}.VatReturnGuide_audienceBox__wJRS7,.VatReturnGuide_executiveSummary__oUUjt,.VatReturnGuide_relatedResources__OD53j{padding:1rem}.VatReturnGuide_content__jDv5q h2{font-size:1.4rem}.VatReturnGuide_content__jDv5q h3{font-size:1.2rem}.VatReturnGuide_categoryHeader__kmyGr{flex-direction:column;gap:.5rem;align-items:flex-start}.VatReturnGuide_rateDisplay__Q_Ak6{align-self:flex-end}.VatReturnGuide_strategySteps__slr8O li{flex-direction:column;gap:.5rem}.VatReturnGuide_strategyBox__g2BLy{align-self:flex-start}.VatReturnGuide_guidanceRule__q_awG{flex-direction:column;gap:.5rem;text-align:center}}