Land and buildings ― income ― farming, forestry and the countryside

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information about the VAT treatment of income generated from farming, forestry and other activities in the countryside.

For information about the VAT treatment of buying and selling agricultural and forestry property, see the Land and buildings ― buying and selling ― agricultural and forestry property guidance note.

The VAT treatment of income generated from farming, forestry and other activities in the countryside

Income generated from farming, forestry and other activities in the countryside includes income generated from:

•
animal care, livery and stabling services
•
farming businesses that have diversified
•
fishing and shooting rights
•
food production
•
grazing rights
•
timber production

Information about each of the above sources of income is provided under separate headings below.

Animal care, livery and stabling services

A supply of services consisting of animal care or keep of animals is subject to VAT at the standard rate. Examples of services consisting of animal care or keep of animals include supplies of animal care services to the owners of:

•
cats,

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