Farming and other rural activities

Copyright © 2026 LexisNexis
Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Farming and other rural activities

Copyright © 2026 LexisNexis
Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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For information about HMRC policy in relation to VAT incurred on farmhouses occupied by farmers engaged in farming as a business activity, see the Input tax ― business, non-business and private use guidance note.

The agricultural flat rate scheme is an alternative to VAT registration for farmers. For information about the scheme, see the Agricultural flat rate scheme (AFRS) ― overview guidance note.

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  • 30 Mar 2026 10:36

Home/ Tolley Tax Guidance/ Value Added Tax / Dealing with sector specific VAT issues

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