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SCHEDULE 4
Agricultural Production Activities and Services
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Section 4
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[VATA Sch. 4]
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PART 1
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Article 295(1) and Annex VII of the VAT Directive
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List of Agricultural Production Activities
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1. Crop Production.
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(a) General agriculture, including viticulture.
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(b) Growing of fruit (including olives) and of vegetables, flowers and ornamental plants, both in the open and under glass.
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(c) Production of mushrooms, spices, seeds and propagating materials; nurseries.
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2. Stock Farming together with Cultivation.
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(a) General stock farming.
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(b) Poultry farming.
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(c) Rabbit farming.
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(d) Beekeeping.
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(e) Silkworm farming.
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(f) Snail farming.
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3. Forestry.
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4. Fisheries.
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(a) Fresh-water fishing.
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(b) Fish farming.
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(c) Breeding of mussels, oysters and other molluscs and crustaceans.
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(d) Frog farming.
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5. Where a farmer processes—
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(a) products deriving essentially from his or her agricultural production, and
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(b) using means normally employed in an agricultural, forestry or fisheries undertaking,
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then such processing shall also be regarded as agricultural production.
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PART 2
Article 295(1) and Annex VIII of the VAT Directive
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List of Agricultural Services
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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:
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(a) Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting.
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(b) Packing and preparation for market, for example drying, cleaning, grinding, disinfecting and ensilage of agricultural products.
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(c) Storage of agricultural products.
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(d) Stock minding, rearing and fattening.
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(e) Hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings.
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(f) Technical assistance.
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(g) Destruction of weeds and pests, dusting and spraying of crops and land.
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(h) Operation of irrigation and drainage equipment.
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(i) Lopping, tree felling and other forestry services.
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