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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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