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Client registered for V.A.T. on holiday letting and also carrying on farming activity which is minimal and well below the threshold. Is he obliged to account for V.A.T. on farming activity. Replies to earlier queries on this seem to contradict. Answer to Michael Coll 16/5/17 indicates the he needs to register; answer to Michael McMahon 19/6/15 indicates that he does not have to register.

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Posted by (Questions: 18, Answers: 1)
Asked on 13 March 2018 5:01 pm
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I presume the holiday letting was a waiver of exemption?
What is the annual turnover? If less than €37,500 I don’t think the holiday letting waiver brings the farming within the VAT net.

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Posted by (Questions: 1, Answers: 58)
Answered on 26 March 2018 5:14 pm

Thanks Ezylia,
The holiday letting is carried on commercially and is registered for V.A.T as a sole trader. The farming activity is very small and below the €37,500 threshold. Does this mean that the farming activity is brought into the V.A.T. net.

( at 27 March 2018 9:54 am)