VAT Rates
AGRICULTURAL CONSULTANCY - ADVISORY (Agricultural goods and services)
Rate
Reduced rate
Remarks
Classified as farm advisory on understanding that advice is given on waste control, water courses, wells, hedgerows etc . Must be supplied directly to a farmer e.g. work done for solicitor whose client is farmer is standard rated. Farm management and accountancy is also standard rated.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 10(1)(b)