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You can change your cookie settings at any time. Find out how to apply VAT zero rating for the supply of those plants and seeds that are used to grow food for human consumption. 1 What this notice is about The supply of most basic foodstuffs for human or animal consumption is zero-rated. Plants and seeds used for the production of foodstuffs are also zero-rated depending on how they are held out for sale. 2 What’s changed The technical content of this notice has not changed since November 2011 but paragraph 3. 3 Who should read this notice You should read this notice if you supply plants or seeds.

4 The law this notice covers The relevant law is Group 1 of Schedule 8 to the Value Added Tax Act 1994. 1 Crops covered by the relief All crops that are specifically grown to produce food of a kind for human consumption or animal feeding stuffs are zero-rated. The zero rate also applies to seeds, seedlings, crowns, spores, tubers and bulbs of edible vegetables and fruit. 2 What’s not covered by the relief Any crop that generally produces items that are not fed to humans or animals is always standard-rated. Plants, seeds and fruit of a kind used for the production of perfumes, pharmaceutical products, insecticides, fungicides and other non-food uses are standard-rated.

3 Oilseed rape Some varieties of oilseed rape are not suitable for human consumption. The liability of those that are not suitable will depend on the purpose for which it is supplied. OO’ type Most oilseed rape is of the OO type which means that the oilseed yields oil fit for human consumption as well as meal for animals. These OO varieties of oilseed rape, including the actual seeds, and edible meal by-products are zero-rated. These varieties of oilseed rape varieties give a high erucic acid content in the oil and this is regarded as nutritionally undesirable in food for human consumption. The pressed oil is primarily used as an anti-corrosion agent and lubricant in mineral oil extraction and is standard-rated.