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The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case.
Supply of goods by Horticultural Retailers
This document should be read in conjunction with Section 6, paragraph 12(4) of schedule 2 and paragraph 22(1) of schedule 3 to the VAT Consolidation Act 2010 (VATCA 2010)
Document last reviewed May 2021
Introduction
This guidance set out the VAT treatment of certain supplies by horticultural retailers including garden centres and flat-rate farmers.
1 Products taxable at the zero rate of VAT
The zero rate of VAT applies to the supply of the following goods when used for sowing in order to produce food:
plants, including live plants, trees, including live trees, seeds, spores, bulbs, tubers. tuberous roots, corms, crowns and rhizomes.
2 Products taxable at the reduced rate of VAT
The reduced rate of VAT applies to the supply of
nursery or garden centre stock consisting of:
o live plants, including instant lawn turf, live trees, live shrubs, bulbs, roots and the like,
not being zero rate products as listed at paragraph 1 above and
cut flowers and ornamental foliage.
3 Products taxable at the standard rate of VAT
The standard rate of VAT applies to:
artificial flowers
dried flowers,
dried foliage,
cut trees (for example, Christmas trees).
