Key domestic legislation: VAT Regulations 1995 (SI 1995/2518), Part XXIV
The agricultural flat rate scheme applies to businesses carrying on agricultural production activities, so it cannot be used by businesses that primarily buy and sell animals.
Use of the scheme is optional and eligible businesses can apply to use it at any time, but membership of the scheme cannot be backdated.
A normal VAT registration is not required provided the turnover from non-farming activities does not exceed the VAT registration threshold (see 55.1).
To join the agricultural flat rate scheme, a person must:
- Ìý
•ÌýÌýÌýÌý be in business as a farmer supplying goods, or goods and services (but
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