A person must carry on a business involving one or more 'designated activities' to be eligible to join the flat-rate scheme for farmers1. (See V2.192 for conditions of the scheme.) The list of 'designated activities' has been set down by Treasury Order2.
The list was originally made by reference to the list of agricultural, forestry and fisheries activities referred to in Archived Directive 2006/112/EC, art 295(1) and Annexes VII and VIII (formerly Directive 77/388/EEC, art 25(2) and Annexes A and B)3.
HMRC's interpretation of the scope of these activities is set out in Notice 700/464. The activities
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