# The Value Added Tax (Flat-rate Scheme for Farmers) (Percentage Addition) Order 1992, Article 2


The percentage referred to in section 37B(4) of the Value Added Tax Act 1983 shall be 4 per cent.

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Source: https://www.legislation.gov.uk/uksi/1992/3221/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-flat-rate-scheme-for-farmers-percentage-addition-order-1992/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.