VAT Rates
FARM RELIEF SERVICES ( Agricultural goods and services )
Rate
Reduced rate
Remarks
Does not include farm management or accountancy services, which is liable at the Standard rate.
On a dairy farm, relief work including milking - 70% not taxable and 30% taxable (see Principal Insp memo January 1999). However, Relief milking service on its own is not taxable.
Milk Recording service is liable to VAT at the Reduced rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 10(1)(b)