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Official guidance
VAT Retail schemes guidance

VRS8000 · Special arrangements for certain professions or trades

  • VRS8050 · Caterers
  • VRS8100 · Chemists
  • VRS8150 · Concessions/shops within shops
  • VRS8200 · Florists
  • VRS8250 · Garden centres
  • VRS8300 · Christmas hampers
  • VRS8350 · Petrol stations
  • VRS8400 · Sub post offices
  • VRS8450 · Warranty sales
  • VRS8500 · Special Arrangements for certain professions and trades: Women's Royal Voluntary Service (WRVS) hospital units
  1. Special arrangements for certain professions or trades: Contents
  2. Special arrangements for certain professions or trades: Garden centres

VRS8250 | Special arrangements for certain professions or trades: Garden centres

From HM Revenue & Customs · VAT Retail schemes guidance

The first apportionment scheme cannot be used for goods that have been made or grown by the retailer. A garden centre selling home-grown produce will therefore have to choose an alternative scheme.

You should be aware that manufacturing retailers are dealt with in the same way.

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