Farming and other rural activities

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

For information about HMRC policy in relation to VAT incurred on farmhouses occupied by farmers engaged in farming as a business activity, see the Input tax ― business, non-business and private use guidance note.

The Agricultural Flat Rate Scheme is an alternative to VAT registration for farmers. For information about the scheme, see the Agricultural flat rate scheme (AFRS) ― overview guidance note.

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