We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Read about the Sustainable Farming Incentive (SFI) actions for low input grassland, what land is eligible for each action and what you need to do to get paid.
Use this section to help you complete your Arable offer options
Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.
Find out about the Fruit and Vegetables Aid Scheme.
Section last updated: July 2023.
Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.
First published during the 2022 to 2024 Sunak Conservative government
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).