Commentary

V2.191 Flat-rate scheme for farmers—outline and purpose

Part V2 Registration – deregistration

V2.191 Flat-rate scheme for farmers—outline and purpose

V2.191 Flat-rate scheme for farmers—outline and purpose

Directive 2006/112/EC, arts 295–305 (formerly Directive 77/388/EEC, art 25) authorises member states to introduce a flat-rate scheme for farmers. The scheme is an alternative to VAT registration for farmers and came into effect in the UK on 1 January 19931. HMRC's views on the operation of the scheme are set out in Notice 700/46/212.

Farmers for the purposes of the flat-rate scheme

For the purposes of the scheme, a farmer is someone who engages in any of the 'designated activities'3. These are described at V2.193.

Effect of the flat-rate scheme for farmers

Where a person

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