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Environment
Food and farming

HMRC internal manual

VAT Food

From:: HM Revenue & Customs
Published: 13 March 2016
Updated:: 16 February 2023 - See all updates

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Contents

VFOOD9940 - Agricultural grants, subsidies and price guarantees

Guidance on this type of payment received by farmers and horticulturists can be found in VATSC52400.

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