V4.224 Seeds, etc
This paragraph examines supplies of seeds and other means of propagating plants used for human food or animal feeding stuffs which are zero-rated under VATA 1994, Sch 8, Group 1, Item 3. For an overview the scope of the zero-rating for food in VATA 1994, Sch 8, Group 1, see V4.210. For human food and animal feeding stuffs, see V4.219 and V4.222 respectively.
Supplies of seeds and other means of propagating plants used for human food or animal feeding stuffs are zero-rated unless they fall within one of the excepted items described in V4.219 or V4.223.
Plants used for human food—seeds etc (zero-rating)
For a plant to be regarded as 'used for human food', it must be more than simply edible1. In Branded Garden Products Limited2, a tribunal suggested the following tests:
• The range of uses of the plant in question: is the plant grown primarily for its edible flowers, or is it also grown for its decorative appeal? Where a plant is grown for a number of purposes, which include the production of edible flowers, the ordinary man in the street
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