Value-Added Tax Consolidation Act 2010
Agricultural Production Activities and Services
[VATA Sch. 4]
F291 [ Annex VII and Article 295(2) ] of the VAT Directive
List of Agricultural Production Activities
1. Crop Production.
( a) General agriculture, including viticulture.
( b) Growing of fruit (including olives) and of vegetables, flowers and ornamental plants, both in the open and under glass.
( c) Production of mushrooms, spices, seeds and propagating materials; nurseries.
2. Stock Farming together with Cultivation.
( a) General stock farming.
( b) Poultry farming.
( c) Rabbit farming.
( d) Beekeeping.
( e) Silkworm farming.
( f) Snail farming.
( a) Fresh-water fishing.
( b) Fish farming.
( c) Breeding of mussels, oysters and other molluscs and crustaceans.
( d) Frog farming.
5. Where a farmer processes—
( a) products deriving essentially from his or her agricultural production, and
( b) using means normally employed in an agricultural, forestry or fisheries undertaking,
then such processing shall also be regarded as agricultural production.
Substituted (6.02.2011) by Finance Act 2011 (6/2011), s. 81 and sch. 3 par. 3(e)(i), commenced as per par. 10(c).
F292 [ … ] Annex VIII of the VAT Directive
List of Agricultural Services
Supplies of agricultural services which normally play a part in agricultural production shall be considered the supply of agricultural services and include the following in particular:
( a) Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting.
( b) Packing and preparation for market, for example drying, cleaning, grinding, disinfecting and ensilage of agricultural products.
( c) Storage of agricultural products.
( d) Stock minding, rearing and fattening.
( e) Hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings.
( f) Technical assistance.
( g) Destruction of weeds and pests, dusting and spraying of crops and land.
( h) Operation of irrigation and drainage equipment.
( i) Lopping, tree felling and other forestry services.
Deleted (6.02.2011) by Finance Act 2011 (6/2011), s. 81 and sch. 3 par. 3(e)(ii), commenced as per par. 10(c).