Quick Answer: Do You Pay VAT On Plants?

The zero rate of VAT applies to plants (including live plants), trees (including live trees), bulbs, roots and seeds used for growing food.

The supply of pots is subject to VAT at the standard rate.

The supply of potted plants is normally taxable at the reduced rate.

Is there VAT on flowers and plants?

Under current tax law, food plants and seeds attract no VAT but ornamental plants and seeds are classified as standard-rated items, attracting VAT at 17.5 per cent. A spokesman said: “We do not believe plants are a luxury in either a wildlife or a well-being sense.

What items are exempt from VAT?

These include children’s clothing, books and magazines, and goods sold in charity shops which have been donated by members of the public. There are several quirks in the VAT system. For example, biscuits incur VAT at the full rate but cakes are exempt; and potato crisps incur 20% VAT but corn-based snacks are VAT-free.

Is there VAT on printing?

HMRC Guidelines on VAT

The standard VAT rate is only paid on some printed items. Promotional or information items of print are zero-rated, meaning they are completely free of VAT. These include, brochures, leaflets, pamphlets and books.

Are plants taxable?

However, while the sale of an annual plant or seedling that is used for human consumption, such as a tomato, corn, lettuce, and pea plant, is exempt from sales tax, the sale of perennial plants, including plants that produce food for humans, are subject to sales tax. All other kinds of trees are subject to sales tax.