HMRC internal manual

VAT Agricultural Flat Rate Scheme

VATAFRS0205 - Operation of the scheme: entitlement to join the scheme

Any farmer who carries out designated production activities and meets the entry criteria can choose to deregister from VAT and become a flat rate farmer. The scheme also applies to farmers who are not currently registered for VAT because their taxable turnover is below the limit or because they have been granted exemption from registration. (Taxable turnover and exemption are explained in VATREG).

There are additional considerations for farmers who also have non-farming business activities, which may affect their entitlement to join the scheme. These are explained in VATAFRS0800.