The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the VAT treatment of plants and seeds.
Supplies of most types of basic foodstuffs for human or animal consumption are zero-rated. Depending on how they are held out for sale, the zero-rating provisions also extend to plants and seeds that are used to produce zero-rated foodstuffs. See the VAT treatment of supplies of food guidance note for more information on zero-rated food items.
The following items can be zero-rated if they meet the relevant conditions outlined below:
The following supplies will be liable to VAT at the standard rate:
When determining how the item is ‘held out for sale’, HMRC will consider the way the item is packaged, displayed, advertised or promoted for sale in the shop or in the catalogue / website or on the price list / invoice, etc.
If the crop produces items that are not normally
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