Trevor Nunn

For clarity, if I register for VAT voluntarily for the modest sale of wildflower seeds and organic hay which will be just a few thousand pounds annually, will it entitle me to recover input tax for the works to the farmhouse (which is essential to the full-time operation of the site which is classified as a Site of Special Scientific Interest and so is a "mixed use farm"). The costs of painting these obligations are considerable so I would like to recover input tax from works to the house given that it essential for the full-time upkeep of the SSSI. The cost of the farmhouse works are likely to be considerable but I am led to believe that I can claim a percentage of the VAT on this? We are not extending. The house has been untouched for 40 years so the works are necessary.

Thank you. We do sell seed we harvest from the wildflowers and the organic hay but it has never been enough to warrant being VAT registered. Can we register nonetheless to benefit from the input tax. It feels like we are being penalised from having all the obligations and costs from running the farm as a SSSI without being able to at least cover those costs so would be good if we could reclaim a portion of the input tax for repairs and renovations necessary to the farmhouse which essential to the management of the SSSI.

I live on a farmhouse on a Site of Special Scientific Interest (SSSI). This is recognised as a farm and I have a number of obligations under agreement with Natural England and DEFRA to maintain the SSSI status (it is a rare 35 acre wildflower meadow). This means that, while it is recognised as a farm and I have considerable costs to maintain it, it receives no income beyond minimal fundings from a Stewardship Agreement with Natural England so there has been no need for me to be VAT registered. That being the case, and I am able to reclaim input costs incurred in the repair of the farmhouse? It is the worst of both worlds otherwise as I have the costs of running a farm but without the VAT benefits?