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

Article 2

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

1.  General stock farming.

2.  Poultry farming.

3.  Rabbit farming.

4.  Beekeeping.

5.  Silkworm farming.

6.  Snail farming.

PART III FORESTRY

1.  Growing, felling and general husbandry of trees in a forest, wood or copse.

PART IV FISHERIES

1.  Fresh-water fishing.

2.  Fish farming.

3.  Breeding of mussels, oysters and other molluscs and crustaceans.

4.  Frog farming.

PART V PROCESSING

1.  The processing by a person of products deriving from his activities falling within Parts I to IV above, using only such means as are normally employed in the course of such activities.

PART IV SERVICES

1.  Field work, reaping and mowing, threshing, bailing, collecting, harvesting, sowing and planting.

2.  Packing and preparing for market (including drying, cleaning, grinding, disinfecting and ensilaging) of agricultural products for market.

3.  Storage of agricultural products.

4.  Stock minding, rearing and fattening.

5.  Hiring out of equipment for use in any of the activities described in this Schedule.

6.  Technical assistance in relation to any of the activities described in this Schedule.

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.