Acquisition of goods, exemption from charge to VAT

Admission to

Agricultural products, meaning

Agricultural services, meaning

Agricultural, forestry or fisheries undertakings, meaning

Certification

Cancellation

Generally

Refusal/cancellation, appeals

Certified person

Cessation of business, goods forming assets a deemed supply

Claims for VAT credits

Conditions

Death/bankruptcy or incapacity

Designated activities

Generally

Meaning

Duty to keep records

Exclusions

Farmer, meaning

Flat-rate compensation

Entitlement

Meaning

Payment

Payments, verification

Refund to customer

Taxable customer paying, deduction of VAT

Flat-rate compensation percentages

Applicable goods and services

Calculation

Fixing

Meaning

Obtaining refunds greater than input tax charged

Flat-rate farmer, meaning

Harmonisation of taxation

Input VAT charges, meaning

List of agricultural services

Offset of VAT charged on purchases of goods and services

Option for normal VAT arrangements or simplified scheme

Production of records

Qualifying farming activities

Specified percentage