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Contents

Official guidance
VAT Food
  • VFOOD0100 · Data Protection
  • VFOOD0120 · Scope of this guidance
  • VFOOD0180 · Purpose and origin of the relief
  • VFOOD0200 · UK VAT law
  • VFOOD0220 · Interpretation of group 1
  • VFOOD0240 · History since the introduction of VAT
  • VFOOD0280 · Role of Indirect Tax Directorate
  • VFOOD0500 · Food: Items benefiting from the relief
  • VFOOD4000 · Excepted items
  • VFOOD9900 · Asian food products and additives
  • VFOOD9940 · Agricultural grants, subsidies and price guarantees
  • VFOOD9950 · Milk quotas
  • VFOOD9970 · Potato quotas
  • VFOODUPDATE001 · VAT on food: update index
  • VFOODUPDATE111219 · VAT on food: recent changes
  • VFOODUPDATE141223 · VAT Food Manual: recent changes
  1. VAT Food
  2. Potato quotas

VFOOD9970 | Potato quotas

From HM Revenue & Customs · VAT Food

The transfer of a potato quota is a supply of services and is standard-rated. Potato quotas are not attached to land, and so may be sold without any transfer of land taking place.

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