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Official guidance
VAT Food

VFOOD3480 · Items benefiting from the relief: Seeds and plants: Treatment of particular types of plant

  • VFOOD3490 · Linseed and flax
  • VFOOD3500 · Trees and fruit-bearing shrubs
  • VFOOD3510 · Ornamental brassicas
  • VFOOD3520 · Cut flowers
  • VFOOD3530 · Rootstock
  • VFOOD3540 · Grass
  1. Items benefiting from the relief: Seeds and plants: Treatment of particular types of plant: Contents
  2. Items benefiting from the relief: Seeds and plants: Treatment of particular types of plant: Ornamental brassicas

VFOOD3510 | Items benefiting from the relief: Seeds and plants: Treatment of particular types of plant: Ornamental brassicas

From HM Revenue & Customs · VAT Food

These include cabbage and kale and as their name suggests, are primarily grown for ornamental purposes rather than to be eaten. They can be used for culinary purposes, but remain standard-rated.

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