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APPENDIX C VAT Classifications STANDARD RATED GOODS AND SERVICES Accountant's Fees Artificial Insemination Business activities of a Government Department Binder Twine Commission Contract work for which there is a payment in cash or kind Camping facilities and car parks Coal & Coke* Consultant's Fees Cottage rents if let as holiday accommodation Diesel Oil* Electricity* Erection of new buildings Fertilisers Fencing and drainage Farmyard manure Fishing and shooting rights Gas* Hire of machinery or implement Horse and ponies Haulage Hire purchase charges on items costing more than £2000 Grazing, wintering and land let where a service is supplied with zero rated goods Leasing charges Machinery and vehicle repairs MLC recording fees Non-edible horticultural products New or second hand machinery Paint Pet foods Petrol Press advertising Property repairs Sheepdogs Sprays Soil and silage sampling charges Subscription if association VAT Registered Telephone accounts Tourist accommodation and meals Veterinary services and medicines Wood Wool * Items my be at a lower rate of VAT depending on the regulations currently in force. -79-
