VAT Rates
FARM ADVISORY SERVICES ( Agricultural goods and services )
Rate
Reduced rate
Remarks
Covers services such as advising which variety of seed to sow, analysis of agricultural products, stock advisory services supplied for the purposes of a Farming Business. However, farm accountancy and farm management services liable at the Standard rate. Where any farm advisory service is supplied to a non-farmer, then taxable at the Standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 10(1)(b)