Value Added Tax Consolidation Act 2010 Schedule 4 Part 1

Annex VII and Article 295(2) of the VAT Directive

Schedule 4 Part 1 sets out the list of activities that qualify as agricultural production for the purposes of the flat-rate farmer scheme under the VAT system.

• Agricultural production covers crop production, stock farming, forestry, and fisheries, along with a range of specific sub-activities within each category.
• Crop production includes general agriculture, viticulture, fruit and vegetable growing, mushroom and seed production, and nurseries.
• Stock farming encompasses general livestock, poultry, rabbits, beekeeping, silkworm farming, and snail farming, provided it is carried on together with cultivation.
• Where a farmer processes products deriving essentially from his or her own agricultural production, using means normally employed in an agricultural, forestry, or fisheries undertaking, that processing is also treated as agricultural production.