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