Schedule 4, Part 2 Annex VIII of the VAT Directive

AI Summary of Schedule 4, Part 2 Annex VIII of the VAT Directive

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

Version date: 6 February 2011 - onwards

List of Agricultural Services

Supplies of agricultural services which normally play a part in agricultural production shall be considered the supply of agricultural services and include the following in particular:

(a) Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting.

(b) Packing and preparation for market, for example drying, cleaning, grinding, disinfecting and ensilage of agricultural products.

(d) Stock minding, rearing and fattening.

(e) Hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings.

(f) Technical assistance.

(g) Destruction of weeds and pests, dusting and spraying of crops and land.

(h) Operation of irrigation and drainage equipment.

(i) Lopping, tree felling and other forestry services.

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AI Summary of Schedule 4, Part 2 Annex VIII of the VAT Directive

Schedule 4, Part 2 Annex VIII of the VAT Directive