Value Added Tax Consolidation Act 2010 section 4

Definitions - Part 2

Section 4 defines key terms used in Part 2 of the Act, principally relating to farming, agricultural produce, agricultural services, and what it means to "control" a body corporate or partnership.

• A "farmer" is a person who carries on at least one agricultural production activity and whose supplies consist exclusively of agricultural produce or services, or of those together with certain limited additional supplies
• "Agricultural produce" means goods (other than live greyhounds) produced by the farmer in the course of an agricultural production activity, while an "agricultural service" covers the hire of the farmer's own labour or that of employees, or services provided using farm machinery
• Agricultural production activities and agricultural services are drawn from the EU VAT Directive (Annexes VII and VIII respectively) and are reproduced in Schedule 4 to the Act
• "Control" of a body corporate means the ability to direct its affairs through shareholding or voting power, while control of a partnership means entitlement to more than half of its income or assets