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

2. Introductory Text

1. This Order may be cited as the Value Added Tax...

3. 2. (1) Subject to paragraph (2) below, the activities described in...

4. Signature

5. 1. SCHEDULE

      1. PART I CROP PRODUCTION

         1. 1. General agriculture, including viticulture.

         2. 2. Growing of fruit and of vegetables, flowers and ornamental plants,...

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

      2. PART II STOCK FARMING

         1. 1. General stock farming.

         2. 2. Poultry farming.

         3. 3. Rabbit farming.

         4. 4. Beekeeping.

         5. 5. Silkworm farming.

         6. 6. Snail farming.

      3. PART III FORESTRY

         1. 1. Growing, felling and general husbandry of trees in a forest,...

      4. PART IV FISHERIES

         1. 1. Fresh-water fishing.

         2. 2. Fish farming.

         3. 3. Breeding of mussels, oysters and other molluscs and crustaceans.

         4. 4. Frog farming.

      5. PART V PROCESSING

         1. 1. The processing by a person of products deriving from his...

      6. PART IV SERVICES

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

         2. 2. Packing and preparing for market (including drying, cleaning, grinding, disinfecting...

         3. 3. Storage of agricultural products.

         4. 4. Stock minding, rearing and fattening.

         5. 5. Hiring out of equipment for use in any of the...

         6. 6. Technical assistance in relation to any of the activities described...

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

         8. 8. Operation of irrigation and drainage equipment.

         9. 9. Lopping, tree felling and other forestry services.

6. Explanatory Note