Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.

ANNEX VIII U.K. INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)

(1)

Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting;

(2)

packing and preparation for market, such as drying, cleaning, grinding, disinfecting and ensilage of agricultural products;

(3)

storage of agricultural products;

(4)

stock minding, rearing and fattening;

(5)

hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings;

(6)

technical assistance;

(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.