The Value Added Tax (Flat-rate Scheme for Farmers) (Designated Activities) Order 1992

Made: 16th December 1992

Laid before the House of Commons: 17th December 1992

Coming into force: 1st January 1993

The Treasury, in exercise of the powers conferred on them by section 37B(8) of the Value Added Tax Act 1983[^f00001] and of all other powers enabling them in that behalf, hereby make the following Order:

1

This Order may be cited as the Value Added Tax (Flat-rate Scheme for Farmers) (Designated Activities) Order 1992, and shall come into force on 1st January 1993.

2

• (1) Subject to paragraph (2) below, the activities described in any part of the Schedule to this order are designated activities for the purposes of section 37B of the Value Added Tax Act 1983.

• (2) The activities described in Part VI of the Schedule are not designated activities for the purposes of section 37B of the Act, unless:

• (a) the person performing them also carries out designated activities falling within one or more of Parts I to V of the Schedule (other designated activities), and

• (b) in carrying out the activities described in Part VI–

• (i) he performs them himself, or they are performed by his employees (or both), and

• (ii) any equipment he uses in carrying them out, or hires to another, for agricultural purposes is equipment which he also uses for carrying out his other designated activities.

SCHEDULE

PART I — CROP PRODUCTION

1

General agriculture, including viticulture.

2

Growing of fruit and of vegetables, flowers and ornamental plants, whether in the open or under glass.

3

Production of mushrooms, spices, seeds and propagating materials; nurseries.

PART II — STOCK FARMING

4

Beekeeping.

5

Silkworm farming.

6

Snail farming.

PART III — FORESTRY

PART IV — FISHERIES

PART V — PROCESSING

7

Destruction of weeds and pests, dusting and spraying of crops and land.

8

Operation of irrigation and drainage equipment.

9

Lopping, tree felling and other forestry services.

Signed

Irvine Patnick — Gregory Knight — Two of the Lords Commissioners of Her Majesty’s Treasury — 16th December 1992

Explanatory note

(This note is not part of the Order)

This Order, which comes into force on 1st January 1993, lists the agricultural goods and services which qualify as designated activities for the purposes of the flat-rate scheme for farmers.

Footnotes

[^f00001]: 1983 c. 55; section 37B was inserted by section 16 of the Finance (No. 2) Act 1992 (c. 48).