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:
*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.