The Value Added Tax (Flat-rate Scheme for Farmers) (Designated Activities) Order 1992

• Citation: S.I. 1992/3220
• Sections: 26

Section 1

This Order may be cited as the Value Added Tax (Flat-rate Scheme for Farmers) (Designated Activities) Order 1992, and shall come into force on 1st January 1993.

Section 2

(1) Subject to paragraph (2) below, the activities described in any part of the Schedule to this order are designated activities for the purposes of section 37B of the Value Added Tax Act 1983.

(2) The activities described in Part VI of the Schedule are not designated activities for the purposes of section 37B of the Act, unless:

(a) the person performing them also carries out designated activities falling within one or more of Parts I to V of the Schedule (other designated activities), and

(b) in carrying out the activities described in Part VI–

(i) he performs them himself, or they are performed by his employees (or both), and

(ii) any equipment he uses in carrying them out, or hires to another, for agricultural purposes is equipment which he also uses for carrying out his other designated activities.

Section 1

General agriculture, including viticulture.

Section 1

General stock farming.

Section 1

Growing, felling and general husbandry of trees in a forest, wood or copse.

Section 1

Fresh-water fishing.

Section 1

The processing by a person of products deriving from his activities falling within Parts I to IV above, using only such means as are normally employed in the course of such activities.

Section 1

Field work, reaping and mowing, threshing, bailing, collecting, harvesting, sowing and planting.

Section 2

Growing of fruit and of vegetables, flowers and ornamental plants, whether in the open or under glass.

Section 2

Poultry farming.

Section 2

Fish farming.

Section 2

Packing and preparing for market (including drying, cleaning, grinding, disinfecting and ensilaging) of agricultural products for market.

Section 3

Production of mushrooms, spices, seeds and propagating materials; nurseries.

Section 3

Rabbit farming.

Section 3

Breeding of mussels, oysters and other molluscs and crustaceans.

Section 3

Storage of agricultural products.

Section 4

Beekeeping.

Section 4

Frog farming.

Section 4

Stock minding, rearing and fattening.

Section 5

Silkworm farming.

Section 5

Hiring out of equipment for use in any of the activities described in this Schedule.

Section 6

Snail farming.

Section 6

Technical assistance in relation to any of the activities described in this Schedule.

Section 7

Destruction of weeds and pests, dusting and spraying of crops and land.

Section 8

Operation of irrigation and drainage equipment.

Section 9

Lopping, tree felling and other forestry services.