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Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (77/388/EEC) (repealed)
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Changes over time for: ANNEX C
Version Superseded: 01/01/2007
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EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.
ANNEX C(1) U.K.COMMON METHOD OF CALCULATION
I.For the purposes of calculating the value added for all agricultural, forestry and fisheries undertakings, the following shall be taken into account exclusive of value added tax:U.K.
1.
the value of the total final production including farmers own consumption of the classes ‘agricultural products and game’ and ‘wood in the rough’ as set out in points IV and V below, plus the output of the processing activities referred to in point V of Annex A;
2.
the value of the total inputs required to achieve the production referred to in (1);
3.
the value of the gross fixed-asset formation in connection with the activities listed in Annexes A and B.
II.To determine the deductible taxable inputs and outputs of flat-rate farmers, the inputs and outputs of farmers taxed under the normal value added tax scheme shall be deducted from the national accounts, taking into account the same factors as those in paragraph I.U.K.
III.The value added for flat-rate farmers is equal to the difference between the value of total final production, exclusive of value added tax, as referred to in point I (1), and the total value of inputs as referred to in point I (2) together with gross fixed-asset formation as referred to in point I (3). All these factors relate to flat-rate farmers only.U.K.
IV.AGRICULTURAL PRODUCTS AND GAMEU.K.
| a E.g. hay, clover (excluding brassicas). | ||
| b Excluding cereal seeds, rice seeds and seed potatoes. | ||
| c E.g. wild mushrooms, cranberries, bilberries, blackberries, wild raspberries, etc. | ||
| d E.g. straw, beet and cabbage tops, pea and bean husks. | ||
| e E.g. wine lees, argol, etc. | ||
| f The distinction between these two products is based on the method of processing rather than on different production stages. | ||
| g E.g. olive oil cakes and other residual products of olive oil extraction. | ||
| h Live game includes only specially reared game and other game kept in captivity. | ||
| i If it is a principal product. | ||
| j E.g. skins and animal hair and pelts of slaughtered game, wax, manure, liquid manure. | ||
| l I.e. services which are normally provided by agricultural holdings themselves, e.g. ploughing, mowing and reaping threshing, tobacco drying, sheep-shearing, care of animals. | ||
| SOEC code number | ||
|---|---|---|
| Cereals (excluding rice) | ||
| Wheat and spelt | 10.01.11 10.01.19 | 1 1 |
| Winter vheat and spelt | — | |
| Spring wheat | — | |
| Durum wheat | 10.01.51 10.01.59 | |
| Winter wheat | — | |
| Spring wheat | — | |
| Rye and meslin | ||
| Rye | 10.02.00 | |
| Winter rye | — | |
| Spring rye | — | |
| Meslin | 10.01.11 10.01.19 | 2 2 |
| Barley | 10.03.10 10.03.90 | |
| Spring barley | — | |
| Winter barley | — | |
| Oats and summer meslin | ||
| Oats | 10.04.10 10.04.90 | |
| Summer meslin | — | |
| Maize | 10.05.10 10.05.92 | |
| Other cereals (excluding rice) | ||
| Buckwheat | 10.07.10 | |
| Millet | 10.07.91 | |
| Grain sorghum | 10.07.95 | |
| Canary seed | 10.07.96 | |
| Cereals, not elsewhere specified (excluding rice) | 10.07.99 | |
| Rice (in the husk or paddy) | 10.06.11 | |
| Pulses | ||
| Dried peas and fodder peas | 07.05.11 | |
| Dried peas (other than for fodder) | — | |
| Dried peas (excluding chick peas) | — | |
| Chick peas | — | |
| Fodder peas | — | |
| Haricot beans, broad and field beans | ||
| Haricot beans | 07.05.15 | |
| Broad and field beans | 07.05.95 | |
| Other pulses | ||
| Lentils | 07.05.91 | |
| Vetches | 12.03.31 | 2 |
| Lupins | 12.03.49 | 2 |
| Dried pulses not elsewhere specified, pulse mixtures and cereal and pulse mixtures | 07.05.97 | |
| Roots (brassicas group for fodder) | ||
| Potatoes | ||
| Potatoes (excluding seed potatoes) | ||
| New potatoes | 07.01.13 07.01.15 | |
| Main crop potatoes | 07.01.17 07.01.19 | |
| Seed potatoes | 07.01.11 | |
| Sugar beet | 12.04.11 | |
| Mangolds and fodder beet; swedes, fodder carrots and fodder turnips; other roots and fodder brassicas | ||
| Mangolds and fodder beet | 12.10.10 | |
| Swedes, fodder carrots, fodder turnips | ||
| Swedes | ||
| Fodder carrots, fodder turnips | ||
| Fodder cabbages and kales | 12.10.99 | 2 |
| Other roots and fodder brassicas | ||
| Jerusalem artichokes | 07.06.10 | |
| Sweet potatoes | 07.06.50 | |
| Roots and fodder brassicas not elsewhere specified | 07.06.30 12.10.99 | 3 |
| Industrial crops | ||
| Oil seeds and oleaginous fruit (excluding olives) | ||
| Colza and rape seed | 12.01.91 | |
| Winter colza | — | |
| Summer colza | — | |
| Rape | — | |
| Sunflower seed | 12.01.95 | |
| Soya beans | 12.01.40 | |
| Castor seed | 12.01.50 | |
| Linseed | 12.01.61 12.01.69 | |
| Sesame, hemp, mustard and poppy seed | ||
| Sesame seed | 12.01.97 | |
| Hemp seed | 12.01.94 | |
| Mustard seed | 12.01.92 | |
| Oil poppy and poppy seed | 12.01.93 | |
| Fibre plants | ||
| Flax | 54.01.10 | |
| Hemp | 57.01.10 | |
| Unmanufactured tobacco (including dried tobacco) | 24.01.10 24.01.90 | |
| Hops | 12.06.00 | |
| Other industrial crops | ||
| Chicory roots | 12.05.00 | |
| Medicinal plants, aromatics, spices and plants for perfume extraction | ||
| Saffron | 09.10.31 | |
| Caraway | 07.01.82 | |
| Medicinal plants, aromatics, spices and plants for perfume extraction not elsewhere specified | 09.09 (11-13-15-17-18) 09.10 (11-20-51-55-71) 12.07 (10-20-30-40-50-60-70-80-91-99) | |
| Fresh vegetables | ||
| Cabbages for human consumption | ||
| Cauliflowers | 07.01.21 07.01.22 | |
| Other cabbages | ||
| Brussels sprouts | 07.01.26 | |
| White cabbages | 07.01.23 | |
| Red cabbages | ||
| Savoy cabbages | 07.01.27 | 1 |
| Green cabbages | ||
| Cabbages not elsewhere specified | ||
| Leaf and stalk vegetables other than cabbages | ||
| Celery and celeriac | 07.01.51 07.01.53 07.01.97 | 2 |
| Leeks | 07.01.68 | |
| Cabbage lettuces | 07.01.31 07.01.33 | |
| Endives | 07.01.36 | 1 |
| Spinach | 07.01.29 | |
| Asparagus | 07.01.71 | |
| Witloof chicory | 07.01.34 | |
| Artichokes | 07.01.73 | |
| Other leaf and stalk vegetables | ||
| Corn salad | 07.01.36 | 2 |
| Cardoons and edible thistle | 07.01.37 | |
| Fennel | 07.01.91 | |
| Rhubarb | 07.01.97 | 1 |
| Cress | ||
| Parsley | ||
| Broccoli | ||
| Leaf and stalk vegetables not elsewhere specified | ||
| Vegetables grown for fruit | ||
| Tomatoes | 07.01.75 07.01.77 | |
| Cucumbers and gherkins | 07.01.83 07.01.85 | |
| Melons | 08.09.10 | |
| Aubergines, marrows and pumpkins, courgettes | 07.01.95 | |
| Sweet capsicum | 07.01.93 | |
| Other vegetables grown for fruit | 07.01.97 | 3 |
| Root and tuber crops | ||
| Kohlrabi | 07.01.27 | 2 |
| Turnips | 07.01.54 | |
| Carrots | ||
| Garlic | 07.01.67 | |
| Onions and shallots | 07.01 (62-63-66) | |
| Beetroot (red beet) | 07.01.56 07.01.59 | |
| Salsify and scorzonera | ||
| Other root and tuber crops (chives, radishes, French turnips, horse radishes) | ||
| Pod vegetables | ||
| Green peas | 07.01.41 07.01.43 | |
| Beans | 07.01.45 07.01.47 | |
| Other pod vegetables | 07.01.49 | |
| Cultivated mushrooms | 07.01.87 | |
| Fresh fruit, including citrus fruit (excluding grapes andolives) | ||
| Dessert apples and pears | ||
| Dessert apples | 08.06 (13-15-17) | |
| Dessert pears | 08.06 (36-38) | |
| Cider apples and perry pears | ||
| Cider apples | 08.06.11 | |
| Perry pears | 08.06.32 | |
| Stone fruit | ||
| Peaches | 08.07.32 | |
| Apricots | 08.07.10 | |
| Cherries | 08.07 (51-55) | |
| Plums (including greengages, mirabelles and quetsches) | 08.07 (71-75) | |
| Other stone fruit | 08.07.90 | |
| Nuts | ||
| Walnuts | 08.05.31 | |
| Hazelnuts | 08.05.91 | |
| Almonds | 08.05.11 08.05.19 | |
| Chestnuts | 08.05.50 | |
| Other nuts (excluding tropical nuts) | ||
| Pistaches | 08.05.70 | |
| Nuts not elsewhere specified | 08.05.97 | 1 |
| Other tree fruits | ||
| Figs | 08.03.10 | |
| Quinces | 08.06.50 | |
| Other tree fruits, not elsewhere specified (excluding tropical fruit) | 08.09.90 | 1 |
| Strawberries | 08.08 (11-15) | |
| Berries | ||
| Blackcurrants and red currants | ||
| Blackcurrants | 08.08.41 | |
| Red currants | 08.08.49 | 1 |
| Raspberries | ||
| Gooseberries | 08.08.90 | 1 |
| Other berries (e.g. cultivated blackberries) | 08.09.90 | 2 |
| Citrus fruit | ||
| Oranges | 08.02 (21-22-24-27) | |
| Mandarins and clementines | 08.02 (32-36) | |
| Lemons | 08.02.50 | |
| Grapefruit | 08.02.70 | |
| Other citrus fruit | 08.02.90 | |
| Citrons | — | |
| Limes | — | |
| Bergamots | — | |
| Citrus fruit not elsewhere specified | — | |
| Grapes and olives | ||
| Grapes | ||
| Table grapes | 08.04 (21-23) | |
| Other grapes (for wine-making, fruit juice production and processing into raisins) | 08.04 (25-27) | |
| Olives | ||
| Table olives | 07.01.78 | |
| Other olives (for olive oil production) | 07.01.79 07.03.13 | |
| Other crop products | ||
| Fodder cropsa | 12.10.99 | 1 |
| Nursery products | ||
| Fruit trees and bushes | 06.02 (19-40-51-55) | |
| Vine slips | 06.02 (10-30) | |
| Ornamental trees and shrubs | 06.02 (71-75-79-98) | |
| Forest seedlings and cuttings | 06.02.60 | |
| Vegetable materials used primarily for plaiting | ||
| Osier, rushes, rattans | 14.01 (11-19-51-59) | |
| Reeds, bamboos | 14.01 (31-39) | |
| Other vegetable materials used primarily for plaiting | 14.01.90 | |
| Flowers, ornamental plants and Christmas trees | ||
| Flower bulbs, corms and tubers | 06.01.10 | |
| Ornamental plants | 06.01 (31-39) 06.03 (11-15-90) 06.04 (20-40-0) 06.04.90 | |
| Cut flowers, branches and foliage | ||
| Christmas trees | ||
| Perennial plants | 06.02.92 | |
| Seeds | ||
| Agricultural seeds (1) | 06.02.95 12.03 (11-19-35-39-44-46-84-86-89) | |
| 12.03.31 | 1 | |
| 12.03.49 | 1 | |
| Flower seeds | 12.03.81 | |
| Products gathered in the wildc | 07.01 (88 — 89) | |
| 08.05.97 | 2 | |
| 08.08.31 | ||
| 08.08.35 | ||
| 08.08.49 | 2 | |
| 08.08.90 | 2 | |
| 23.06.10 | 1 | |
| By-products from cultivation of:d | 12.08 (10 — 31) 12.08.90 12.09.00 13.03.12 14.02 (10-21-23-25-29) 14.03.00 14.04.00 14.05 (11 — 19) 15.16.10 23.06.10 23.06.30 13.01.00 | |
| Cereals (excluding rice) | ||
| Rice | ||
| Pulses | ||
| Root crops | ||
| Industrial crops | ||
| Fresh vegetables | ||
| Fruit and citrus fruit | 2 | |
| Grapes and olives | ||
| Other crops | ||
| Crop products not elsewhere specified | ||
| Grape must and wine | ||
| Grape must | 22.04.00 | |
| Wine | 22.05 (21-25-31-35-41-44-45-47-51-57-59-61-69) | |
| By-products of wine productione | 23.05.00 | |
| Olive oil | ||
| Pure olive oilf | 15.07.06 | |
| Olive oil, unrefinedf | 15.07 (07 — 08) | |
| By-products of olive oil extractiong | 23.04.05 | |
| Cattle | ||
| Domestic cattle | 01.02 (11-13-14-15-17) | |
| Calves | — | |
| Other cattle, less than one year old | — | |
| Heifers | — | |
| Cows | — | |
| Male breeding animals | ||
| One to two years old | — | |
| More than two years old | — | |
| Cattle for slaughtering and fattening | ||
| One to two years old | — | |
| More than two years old | — | |
| Pigs | ||
| Domestic pigs | 01.03 (11 — 15 — 17) | |
| Piglets | — | |
| Young pigs | — | |
| Pigs for fattening | — | |
| Sows and gilts for breeding | — | |
| Breeding boars | — | |
| Equines | ||
| Horses | 01.01 (11 — 15 — 19) | |
| Donkeys | 01.01.31 | |
| Mules and hinnies | 01.01.50 | |
| Sheep and goats | ||
| Domestic sheep | 01.04 (11 — 13) | |
| Domestic goats | 01.04.15 | |
| Poultry, rabbits, pigeons and other animals | ||
| Hens, cocks, cockerels, pullets, chicks | 01.05 (10 — 91) | |
| Ducks | 01.05.93 | |
| Geese | 01.05.95 | |
| Turkeys | 01.05.97 | |
| Guinea fowl | 01.05.98 | |
| Domestic rabbits | 01.06.10 | |
| Domestic pigeons | 01.06.30 | |
| Other animals | ||
| Bees | — | |
| Silkworms | — | |
| Animals reared for fur | — | |
| Snails (excluding sea-snails) | 03.03.66 | |
| Animals not elsewhere specified | 01.06.99 02.04.99 | 1 |
| Game and game meat | ||
| Gameh | 01.01.39 01.02.90 01.03.90 01.04.90 01.06.91 | |
| Game meat | 02.04.30 | |
| Milk, untreated | ||
| Cows' milk | — | |
| Ewes' milk | — | |
| Goats' milk | — | |
| Buffalo milk | — | |
| Eggs | ||
| Hens' eggs | ||
| Hatching eggs | 04.05.12 | 1 |
| Other | 04.05.14 | |
| Other eggs | ||
| Hatching eggs | 04.05.12 | 2 |
| Other | 04.05.16 04.05.18 | |
| Other livestock products | ||
| Raw wool (including animal hairi | 53.01 (10 — 20) 53.02 (93 — 95) | |
| Honey | 04.06.00 | |
| Silkworm cocoons | 50.01.00 | |
| By-products of livestock productionj | 15.15.10 43.01. (10 — 20 — 30 — 90) 53.02.97 | |
| Livestock products not elsewhere specified | ||
| Agricultural services l | ||
| Agricultural products almost exclusively imported | ||
| Tropical oil seeds and oleaginous fruit | ||
| Groundnuts | 12.01.11 12.01.15 | |
| Copra | 12.01.20 | |
| Palm nuts and kernels | 12.01.30 | |
| Cotton seed | 12.01.96 | |
| Oil seeds and oleaginous fruit not elsewhere specified | 12.01.99 | |
| Tropical fibre plants | ||
| Cotton | 55.01.00 | |
| Other fibre plants | ||
| Manila hemp | 57.02.00 | |
| Jute | 57.03.10 | |
| Sisal | 57.04.10 | |
| Coir | 57.04.30 | |
| Ramie | 54.02.00 | |
| Fibre plants, not elsewhere specified | 57.04.50 | |
| Other tropical plants for industrial use | ||
| Coffee | 09.01.11 | |
| Cocoa | 18.01.00 | |
| Sugar cane | 12.04.30 | |
| Tropical fruit | ||
| Tropical nuts | ||
| Coconuts | 08.01.75 | |
| Cashew nuts | 08.01.77 | |
| Brazil nuts | 08.01.80 | |
| Pecans | 08.05.80 | |
| Other tropical fruit | ||
| Dates | 08.01.10 | |
| Bananas | 08.01 (31 — 35) | |
| Pineapples | 08.01.50 | |
| Papaws | 08.08.50 | |
| Tropical fruit, not elsewhere specified | 08.01 (60 — 99) | |
| Ivory, unpolished | 05.10.00 | |
V.WOOD IN THE ROUGHU.K.
Coniferous timber for industrial uses
Coniferous long timber
logs
(1)fir, spruce, douglas
(2)pine, larch
mine timber
(1)fir, spruce, douglas
(2)pine, larch
other long timber
(1)fir, spruce, douglas
(2)pine, larch
Coniferous plywood
fir, spruce, douglas
pine, larch
Coniferous firewood
Fir, spruce, douglas
Pine, larch
Leaf-wood for industrial uses
Long timber (leaf-wood)
logs
(1)oak
(2)beech
(3)poplar
(4)other
mine timber
(1)oak
(2)other
other long timber
(1)oak
(2)beech
(3)poplar
(4)other
Plywood (leaf)
oak
beech
poplar
other
Firewood (leaf)
oak
beech
poplar
other
Forestry services(2)
Other products (e.g. bark, cork, resin)
(1)
The classification used in this Annex is that used in the Economic Accounts for Agriculture of the Statistical Office of the European communities (SOEC).
(2)
I.e. services which are usually performed by forestry undertakings themselves (e.g. felling of timber).
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