Register for the VAT Agricultural Flat Rate Scheme

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


Agricultural Flat Rate Scheme - application for certification (VAT98)


Use form VAT98 to register for the Agricultural Flat Rate Scheme instead of VAT registration.

If you register as a flat rate farmer you don’t need to account for VAT or submit VAT returns. You can’t charge VAT on your sales and you can’t 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
NE Lincs
DN31 1DB

Before you start

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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so gather all your information together before you begin to fill it in.

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

Published 8 September 2014