Agricultural flat rate scheme (AFRS) ― overview

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview to the agricultural flat rate scheme (AFRS). The scheme is sometimes also referred to as the farmers’ flat rate scheme and the flat rate scheme for farmers.

For in-depth commentary on the legislation and case law relating to the AFRS, see De Voil Indirect Tax Service V2.192 to V2.198.

Introduction to the AFRS

A farmer operating the agricultural flat rate scheme (AFRS) does not recover input tax on their

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