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HMRC internal manual

VAT Agricultural Flat Rate Scheme

From
HM Revenue & Customs
Updated
, see all updates

Farmers from the EU and other countries involved in designated activities

The agricultural flat rate scheme is open to any person involved in designated activities, whether or not that person is resident in the UK. This applies even if the person has no place of business in the UK. But the farmer must be able to show that designated activities are being carried out in the UK, and meet all other conditions of entry to the scheme.

In addition to the United Kingdom, the following countries are members of the EU:
 

Austria

Belgium

Bulgaria

Croatia

Cyprus*

Czech Republic

Denmark Estonia

Finland

France

Germany

Greece

Hungary

Italy

  Ireland

Latvia

Lithuania

Luxembourg

Malta

Netherlands

Poland
  | Portugal

Romania

Slovakia

Slovenia

Spain

Sweden.  
   

*The European Commission has advised that, as the situation stands at present, the application of the 6th Directive shall be suspended in those areas of Cyprus in which the Government of the Republic of Cyprus does not exercise effective control. Transactions with those areas continue, from 1 May 2004, to be treated as non-EU transactions.