V3.433 Purchases From Farmers That Use The Agricultural Flat Rate Scheme

Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.4 Input tax /VAT treated as input tax / V3.433 Purchases from farmers that use the agricultural flat rate scheme

Commentary

Part V3 Supplies, acquisitions and imports

Regulations made under VATA 1994, s 54(3) provide that the flat rate addition¹ included in the consideration for a taxable supply made to a taxable person is treated as tax on a supply made to him for the purpose of determining his entitlement to input tax credit if²:

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