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

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ANNEX VII U.K. LIST OF THE AGRICULTURAL PRODUCTION ACTIVITIES REFERRED TO IN POINT (4) OF ARTICLE 295(1)

(1)

Crop production:

(a)

general agriculture, including viticulture;

(b)

growing of fruit (including olives) and of vegetables, flowers and ornamental plants, both in the open and under glass;

(c)

production of mushrooms, spices, seeds and propagating materials;

(d)

running of nurseries;

(2)

stock farming together with cultivation:

(a)

general stock farming;

(b)

poultry farming;

(c)

rabbit farming;

(d)

beekeeping;

(e)

silkworm farming;

(f)

snail farming;

(3)

forestry;

(4)

fisheries:

(a)

freshwater fishing;

(b)

fish farming;

(c)

breeding of mussels, oysters and other molluscs and crustaceans;

(d)

frog farming.