VAT Rates

CUT TREES - FORESTRY

Rate

Standard rate

Remarks

Includes cut christmas trees - not regarded as Garden Centre Stock as at Paragraph 22(1) of Schedule 3. Supply by an unregistered/flat-rate farmer of trees taken from his own land is not liable to VAT (however, flat-rate addition is payable if the trees are sold to an accountable person).

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(a)