Do you have guidelines on VAT Code recommendations?

Modified on Fri, 24 Jan at 2:26 PM

VAT Group Recommendations

Zero Rated Products/Services: - Z

Arable Crops	Processing/Juice Sales
Bulk Feed – dairy nuts, beet pulp, soya beans, purchased barley	Seeds – to produce plants for human consumption
Fruit & Vegetable Sales	Retail Sale of Food Stuffs
Grazing Rights	Publications/Books
Intervention Sales – for EEC sales	Straw – Feed
Livestock Feed	Tree Purchases
Livestock – for food production	Water
Milk, Eggs, Cheese	Water disposal
Protective Clothes	Wine Sales

Exempt Products/Services - E:

Bank Charges	Rates including Council Tax
Bank Interest/Loan Interest/HP Interest	Subscriptions – Trader & Prof Assoc
Insurance	Rental Income - most
Postal Services	Rent
Purchase of Land	Wayleaves

Non-Vatable Products/Services: O

All Tax Payments/Receipts	Loans
Capital Introduced	MOT Tests
Casual Labour	PAYE & NI
Depreciation	Private Income
Fuel purchased abroad	Private Expenses/Drawings
Government Grants & Subsidies	Regular Labour /Wages
Investments/Dividends	Vehicle Tax
Land

Standard Rated Products/Services: S

Advertising	Horses
Advisory Services	Irrigation
Animal Fur & Hides	Land & Buildings
Animal Keep	Leasing
Camping Facilities	Machinery – New & Second-hand
Contract Work	Market Charges
Derv	Mooring Rights
Electricity (for domestic use check rate)	Repairs & Maintenance of Machinery/Buildings
Farmyard Manure	Packaging Materials
Fencing & Drainage	Pet Food
Fertilizer	Oil
Firewood (fuel)	Shooting & Fishing Rights
Flower Sales	Sprays,
Fuel	Storage
Grease	Straw – Bedding or Packaging
Haulage	Subs to Clubs & Societies
Heating oil, Coal/Coke	Telephone
Hiring Machinery	Vet & Med
Holiday Accommodation/B&B	Wool Sales

These VAT codes are guidelines only. We recommend that you contact your local Customs & Excise Office if you need further clarification.