Business tax – form

VAT: Agricultural Flat Rate Scheme - application for certification (VAT98)

Use form VAT98 if you're a farmer to register for the Agricultural Flat Rate Scheme as an alternative to VAT registration.

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Detail

Use form VAT98 to register for the Agricultural Flat Rate Scheme as an alternative to VAT registration. If you register as a flat rate farmer you do not need to account for VAT or submit VAT returns - you do not charge VAT on your sales nor can you reclaim VAT on your purchases. But you can charge and keep a Flat Rate Addition (FRA) when you sell items to VAT registered customers.

Please send your completed application form to:

Grimsby VAT Registration Service
HM Revenue and Customs
Imperial House
77 Victoria Street
Grimsby
NE Lincs
DN31 1DB

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Notice 700/46 - Agricultural Flat Rate Scheme
If you are a farmer, use this notice for information on a time saving alternative to VAT registration.