Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 22

Plants and bulbs, etc

Paragraph 22 of Schedule 3 applies the reduced VAT rate to supplies of live plants, cut flowers and ornamental foliage from nurseries and garden centres, and to miscanthus rhizomes and similar goods used in the agricultural production of bio-fuel.

• Live plants, live trees, live shrubs, bulbs, roots and similar nursery or garden centre stock qualify for the reduced rate, provided they are not zero-rated items used for sowing to produce food.
• Cut flowers and ornamental foliage also qualify for the reduced rate, but artificial or dried flowers and foliage are excluded and taxable at the standard rate.
• Miscanthus rhizomes, seeds, bulbs, roots and similar goods used for the agricultural production of bio-fuel are taxable at the reduced rate.
• Where a potted plant is supplied, the reduced rate normally applies, but if the pot accounts for 20 per cent or more of the VAT-exclusive combined price of the plant and pot, the entire supply is taxable at the standard rate.