Explanatory note

These Regulations set out the conditions under which a person who carries on a business involving designated agricultural activities may be granted a certificate by the Commissioners of Customs and Excise to enable him to charge a flat-rate addition to supplies of qualifying goods and services to taxable persons. The Regulations also set out the conditions under which a certificate may be cancelled and the conditions governing the re-issue of a certificate after cancellation.

The Regulations include the requirements which must be fulfilled by a taxable person in order for amounts to be treated as credits for input tax and the requirements for the keeping and production of records by certified persons.