Schedule 3, Part 5 Supplies of Certain Live Plants and Similar Goods (para. 22)

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Value-Added Tax Consolidation Act 2010 (No. 31)
Schedule 3 Goods and Services chargeable at the reduced rate
Schedule 3, Part 5 Supplies of Certain Live Plants and Similar Goods (para. 22)

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 1 January 2025 - onwards

Version 3 of 3

Section 46.

This Part sets out special provisions in accordance with Annex III of the VAT Directive.

Plants and bulbs, etc.

22.

(1) The supply of nursery or garden centre stock consisting of live plants, live trees, live shrubs, bulbs, roots and the like, not being of a kind specified in paragraph 12(4) of Schedule 2, and cut flowers and ornamental foliage not being artificial or dried flowers or foliage.

(2) The supply of miscanthus rhizomes, seeds, bulbs, roots and similar goods used for the agricultural production of bio-fuel.

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