A consumer – a person acting outside of their trade or profession.
A micro enterprise – a business which employs fewer than 10 people and has an annual turnover or annual balance sheet not exceeding €2 million when the complaint is made (although Payment Services firms have slightly different rules). This is denominated in Euros because it is based on a European requirement.
A charity with an annual income of less than £1 million when the complaint is made.
A trustee of a trust which has a net asset value of less than £1 million when the complaint is made.