Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 10

Agricultural goods and services

Schedule 3 paragraph 10 applies the reduced rate of VAT to certain agricultural services, animal insemination services and the supply of livestock semen.

• A range of agricultural fieldwork, stock and advisory services qualifies for the reduced VAT rate, but farm accountancy and farm management services are excluded.
• Ancillary agricultural activities such as crop protection, ensilage, disinfecting and forestry services also qualify.
• Animal insemination services are chargeable at the reduced rate, subject to certain exceptions.
• The supply of livestock semen is separately listed as a reduced-rate supply.