Value-Added Tax Consolidation Act 2010

SCHEDULE 4

Agricultural Production Activities and Services

[VATA Sch. 4]

PART 1

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.

3. Forestry.

4. Fisheries.

( 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.

Annotations:

Amendments:

F291

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).

PART 2

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.

Annotations:

Amendments:

F292

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).