Broiler chicken services
On 18 June 2025, the Minister for Finance excluded from the flat-rate addition the supply of any agricultural service of:
- stock minding
- rearing
- and
- fattening during the production of broiler chickens.
The exclusion is effective from 1 September 2025.
A broiler chicken farmer can register for Value-Added Tax (VAT) if their supplies of broiler chicken services are above the VAT registration threshold for services. If their supplies are below the threshold, they may still elect to register.
Further guidance contains more detailed information on the VAT treatment of broiler chicken services.
Further information on how to register, calculate, pay and reclaim VAT, as well as information regarding other VAT matters, can be found in related topics.