This section introduces a new Fifth Schedule to the VAT Act, specifying lists of agricultural production activities and agricultural services for the purposes of defining farmers who need not register or account for VAT. The activities and services are prescribed in detail in the directive, Annexes A and B, and this schedule merely incorporates the Annexes for convenience of reference. This explains the inclusion of such activities as " snail farming " and " frog farming ".
SECTION 23.
Question proposed: " That section 23 stand part of the Bill."
This has a distinctly Mediterranean flavour.
What about trout farming and mink farming?
What about mink farming?
The position of mink farming is not clear. It might possibly come in under minding, rearing and fattening, but the experience has been that persons engaged in mink farming prefer, for their own reasons, to be fully within the VAT system.
Question put and agreed to.