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HMRC internal manual

VAT Food

From
HM Revenue & Customs
Updated
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Items benefiting from the relief: Seeds and plants: Treatment of particular types of plant: Cut flowers

Occasionally representations from various horticulturists and flower growers associations press for the introduction of a reduced rate of VAT for cut flowers. Some member states (notably Holland and Spain) have a reduced rate of VAT for certain agricultural products including cut flowers. There has been no agreement among member-states on these specific agricultural products, and they remain subject to the standard rate of VAT in the UK.