»Ê¹ÚÌåÓýapp

Any farmer who carries out designated production activities and meets the entry criteria can choose to deregister from VAT and become a flat rate farmer. »Ê¹ÚÌåÓýapp scheme also applies to farmers who are not currently registered for VAT because their taxable turnover is below the limit or because they have been granted exemption from registration. (Taxable turnover and exemption are explained in VATREG).

»Ê¹ÚÌåÓýappre are additional considerations for farmers who also have non-farming business activities, which may affect their entitlement to join the scheme. »Ê¹ÚÌåÓýappse are explained in VATAFRS0800.