Seeds are zero-rated if used either as a food of a kind used for human consumption or as animal feeding stuffs or if they are used for the production of foodstuffs. (VATA 1994, Sch. 8, Grp. 1, general item 3; Notice 701/38).

Crops specifically grown to produce food of a kind for human consumption or animal feed, including seeds, seedlings, crowns, spores, tubers and bulbs of edible vegetables or fruit are all zero rated. Crops that produce items not fed to humans or animals are standard rated, as are plants grown for their ornamental effect. Plants etc. used in the production of perfume or other pharmaceutical products are also standard rated.

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