The agricultural flat rate scheme is open to any person involved
in designated activities, whether or not that person is resident in
the UK. This applies even if the person has no place of business in
the UK. But the farmer must be able to show that designated
activities are being carried out in the UK, and meet all other
conditions of entry to the scheme.
In addition to the United Kingdom, the following countries
are members of the EU:
| Austria
Belgium Bulgaria Cyprus* Czech Republic Denmark Estonia | Finland
France Germany Greece Hungary Italy Ireland | Latvia
Lithuania Luxembourg Malta Netherlands Poland Portugal | Romania
Slovakia Slovenia Spain Sweden. |
*The European Commission has advised that, as the situation stands at present, the application of the 6th Directive shall be suspended in those areas of Cyprus in which the Government of the Republic of Cyprus does not exercise effective control. Transactions with those areas continue, from 1 May 2004, to be treated as a non-EU transactions.
