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)