Budget 2022: zero-rating for agricultural equipment and accessories, solar charge control units and solar streetlights

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

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