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The Value Added Tax (Flat-rate Scheme for Farmers) Regulations 1992
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- 1992 No. 3103
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations set out the conditions under which a person who carries on a business involving designated agricultural activities may be granted a certificate by the Commissioners of Customs and Excise to enable him to charge a flat-rate addition to supplies of qualifying goods and services to taxable persons. The Regulations also set out the conditions under which a certificate may be cancelled and the conditions governing the re-issue of a certificate after cancellation.
The Regulations include the requirements which must be fulfilled by a taxable person in order for amounts to be treated as credits for input tax and the requirements for the keeping and production of records by certified persons.
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