Form

Register for the VAT Agricultural Flat Rate Scheme

Register for the Agricultural Flat Rate Scheme as an alternative to VAT registration if you're a farmer using form VAT98.

• From: HM Revenue & Customs
• Published: 8 September 2014
• Last updated: 27 April 2022 — See all updates

Documents

Agricultural Flat Rate Scheme - application for certification (VAT98)

Ref: VAT98

https://public-online.hmrc.gov.uk/lc/content/xfaforms/profiles/forms.html?contentRoot=repository:///Applications/Vat_iForms/1.0/VAT98&template=VAT98.xdp

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https://www.gov.uk/guidance/accessibility-statement-for-hmrc-interactive-forms

Details

If you are registering for VAT for the first time, you must also complete the VAT1 form using the notes to help you, and post it with the VAT98 form.

If you are already registered for VAT, we do not need a VAT1, but you must still complete the VAT98 to register for the Agricultural Flat Rate Scheme.

Use form VAT98 to register for the Agricultural Flat Rate Scheme instead of VAT registration.

If you register as a flat rate farmer, you do not need to account for VAT or submit VAT returns. You cannot charge VAT on your sales and you cannot reclaim VAT on your purchases. You can charge and keep a Flat Rate Addition (FRA) when you sell items to VAT-registered customers.

Send your completed application form to:

BT VAT
HM Revenue and Customs
BX9 1WR

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start

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You’ll need to fill in the form fully before you can print it. You cannot save a partly completed form, so gather all your information before you begin to fill it in.

Related forms and guidance

Notice 700/46 - Agricultural Flat Rate Scheme
If you’re a farmer, use this notice for information on a time saving alternative to VAT registration.

Published 8 September 2014
Last updated 27 April 2022 + show all updates

1. 27 April 2022

   We have added guidance to confirm that if you are already registered for VAT, we do not need a VAT1, but you must still complete the VAT98 to register for the Agricultural Flat Rate Scheme. We have also included a direct link to the VAT form landing page.

2. 30 December 2020

   You must complete a VAT1 form and submit it with your VAT98 form when registering for the Agricultural Flat Rate Scheme.

3. 8 December 2020

   The address that you need to send the completed form VAT98 to has been updated.

4. 8 September 2014

   Added translation