VAT changes, including:
- zero-rating for agricultural equipment and accessories, including:
- manure spreaders;
- balers;
- combine harvesters;
- commercial sprinkler irrigation systems;
- animal feed grinders and mixers;
- pelleting machines;
- sprayers;
- trailers of a specific HS code; and
- dryers for agricultural products of a specific HS code; and
- zero-rating for solar charge control units and solar streetlights.
Source Orbitax