Commentary

V2.193 Flat-rate scheme for farmers—designated activities

Part V2 Registration – deregistration

V2.193 Flat-rate scheme for farmers—designated activities

V2.193 Flat-rate scheme for farmers—designated activities

A person must carry on a business involving one or more 'designated activities' in order to be eligible to join the flat-rate scheme for farmers1 (see V2.192 for conditions of the scheme). The list of 'designated activities' has been set down by Treasury order2.

The list was originally made by reference to the list of agricultural, forestry and fisheries activities referred to in Directive 2006/112/EC, art 295(1) and Annexes VII and VIII (formerly Directive 77/388/EEC, art 25(2) and Annexes A and B)3.

HMRC's interpretation of the scope of these activities is set out in Notice 700/46/214. The activities concerned are also set out below5:

List of designated activities

Crop production

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