I have been advising a self employed friend on whether or not to register for VAT .
This would be a voluntary registration as he is currently below the threshold .
His prime business is Hedge cutting , usually around farmers fields but this also includes other
general farming work , for example , sowing and harvesting .
The work can involve using his own tractor but sometimes not .
My question is , if he did register for VAT , and the fact that most of the invoice would be "labour time" ,
would the labour element be chargeable for VAT ?