V2.191 Flat-rate scheme for farmers—outline and purposeThe UK operates a flat rate scheme for farmers, also referred to as the agricultural flat rate scheme and the farmers flat rate-scheme. UK provisions are found in VATA 1994, s 54 and SI 1995/2518, regs 202–211. 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.While the UK was an EU member state, its provisions were derived from Archived Directive 2006/112/EC, arts 295–305 (formerly Directive 77/388/EEC, art 25) which (as at IP completion day) authorised member states (and therefore the UK) to introduce a flat-rate scheme.The meaning of 'farmers' and of the flat-rate schemeFor the purposes of the scheme, a farmer is someone who engages in any of the 'designated activities'3.
The UK operates a flat rate scheme for farmers, also referred to as the agricultural flat rate scheme and the farmers flat rate-scheme. UK provisions are found in VATA 1994, s 54 and SI 1995/2518, regs 202–211. 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.
While the UK was an EU member state, its provisions were derived from Archived Directive 2006/112/EC, arts 295–305 (formerly Directive 77/388/EEC, art 25) which (as at IP completion day) authorised member states (and therefore the UK) to introduce a flat-rate scheme.
For the purposes of the scheme, a farmer is someone who engages in any of the 'designated activities'3.
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.