Something that I came across, is that Persimmon trees here in the UK attract VAT on anybody buying them. I thought that strange as they are fruit and should be VAT free. Well here is the response from Inland Revenue.<\/p>\n
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Plants, bushes and trees that are normally used in this country for the production of edible fruit are zero-rated. Although, strictly speaking, the law applies only to plants which are themselves of a kind for human consumption, it is considered reasonable, sensible and defensible for the relief to also include plants, shrubs and trees normally used in the UK for the production of edible fruit of a kind used for human consumption and\/or animal feeding stuffs.<\/em><\/p>\n <\/p>\n <\/p>\n Policy on trees <\/em><\/p>\n Over the years, a number of requests have been received to include further varieties of trees eligible for the zero rate of VAT. Our response has always been that it is for the trade to provide the evidence that the varieties are being grown (and are capable of being grown) for fruit production and not just ornamental effect.<\/em><\/p>\n <\/p>\n <\/p>\n Since VAT was introduced, the following additional trees have been accepted as being zero- rated: <\/em><\/p>\n \u00a0\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 almond trees (not flowering almond) – from September 1981;<\/em><\/p>\n