Updates: VAT Agricultural Flat Rate Scheme

2022

26 September 2022 published amendments

2021

4 January 2021 published amendments

Appendices: Assessment of possible gain under the flat rate scheme

Page archived

Appendices: Contents

Links to VATAFRS1600 archived

Farmers from other countries involved in designated activities

Removed references to the UK as part of the EU and list of EU member states.

Conditions for rejoining the scheme

Bullet point added referencing entry threshold.

Operation of the scheme: Conditions of joining the scheme

£3000 rule bullet point removed as no longer applies.

Entry criteria bullet point added.