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This guidance note provides information about the VAT treatment of income generated from farming, forestry and other activities in the countryside.

For information about the VAT treatment of buying and selling agricultural and forestry property, see the Land and buildings ― buying and selling ― agricultural and forestry property guidance note.

For information about HMRC policy in relation to VAT incurred on farmhouses occupied by farmers engaged in farming as a business activity, see the Input tax ― business, non-business and private use guidance note.