I have trawled through the vat manuals and cant seem to file an answer to this:
Does a farmer have to charge vat on the sale of silage?"
I remember reading about this 2 or 3 years ago and I dont think he does but I cant find where i read it!
thanks
Replies (2)
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Depends on how it's held out for sale
If it's held out for sale other than as animal food, it will be standard-rated. See VAT Notice 701/15. Otherwise it should be zero-rated as animal food, which I believe is it's "normal" use.
I can't think that
silage would be used for anything other than animal food. Certainly, if bailed, it remains fairly dry but, as a traditional "silage clamp", reasonably moist, i.e. highly unsuitable as bedding. I would suggest that the sole use would be feed/fodder and, therefore, zero rated.