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HMRC internal manual

Business Income Manual

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HM Revenue & Customs
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Farming: subscriptions to NFU and agricultural and breed societies

S34 Income Tax (Trading and Other Income) Act 2005, S54 Corporation Tax Act 2009

Members’ subscriptions to the National Farmers Union are allowable in full.

Annual subscriptions paid by a farmer to an agricultural society or to a breed society should be allowed as deductions. For this purpose an agricultural society means one whose main aim is the raising of the standard of livestock, produce etc and the dissemination of relevant information among farmers. A breed society means one established mainly for the purpose of improving or maintaining the purity of different breeds of livestock and of registering pedigrees.