# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Annex VIII: INDICATIVE LIST OF THE AGRICULTURAL SERVICES REFERRED TO IN POINT (5) OF ARTICLE 295(1)

Extent: E+W+S+N.I.

(1) Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting;
(2) packing and preparation for market, such as drying, cleaning, grinding, disinfecting and ensilage of agricultural products;
(3) storage of agricultural products;
(4) stock minding, rearing and fattening;
(5) hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings;
(6) technical assistance;
(7) destruction of weeds and pests, dusting and spraying of crops and land;
(8) operation of irrigation and drainage equipment;
(9) lopping, tree felling and other forestry services.

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Source: https://www.legislation.gov.uk/eudr/2006/112/annex/VIII (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/annex-VIII
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.