NFU Business Guides
The NFU produces over 150 legal guidance booklets exclusively for members. The user‑friendly and easy to understand guides are written to assist members with legal matters they may face when running a farming business.
How to use our online Business Guides
- These Business Guides are a member benefit - you will need to be logged in to access them.
- Click on a topic area under ‘Categories’ to view a list of exclusive guides available to you.
- Click on the appropriate green tile to open the document you need (the document will open in a new window).
- If you are experiencing any difficulties with the online Business Guides or you would like to order a hardcopy Business Guide, please contact NFU CallFirst on .
Below is a list of the Business Guides which have been updated in March 2021
To access the updated guides, click on the link in the title section (make sure you are logged into the site first - the log-in box is to the top right of every page).
If you have any previous versions of the guides stated below, please ensure you have replaced your Business Guide with the most up-to-date version.
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Capital Gains Tax | BG 072 | Tenant farmers and Capital Gains Tax | Tenant farmers and Capital Gain Tax |
| BG 159 | Entrepreneurs relief | Entrepreneurs relief |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Diversification | BG 059 | Furnished holiday accommodation and letting furnished rooms: Taxation | Letting furnished rooms and furnished holiday accommodation: taxation |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Employment | BG 161 | Employment or Self employment for tax and National Insurance | Employment or Self-employment for tax and National Insurance |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: General | BG 027 | Partnerships: notes on their commercial and taxation aspects | Partnerships: notes on their commercial and taxation aspects |
| BG 038 | Stock valuations | Stock valuations | |
| BG 067 | The herd basis of taxation | The herd basis of taxation | |
| BG 083 | Inheritance Tax: Agricultural Relief on Farmhouses | Inheritance Tax: Agricultural Relief on Farmhouses | |
| BG 161 | Employment or self | Employment or self-employment for taxation and National Insurance | |
| BG 172 | Basic Payment Scheme: Taxation & Accounting Implications | Basic Payment Scheme - Taxation & Accounting Implications | |
| BG 173 | Payment of Tax Agreeing Payment Terms with HMRC | Payment of Tax Agreeing Payment Terms with HMRC | |
| BG 207 | Aggregates tax | Aggregates tax |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Income Tax | BG 057 | Averaging of farming and market gardening profits | Averaging of farming and market gardening profits |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Inheritance Tax | BG 052 | Inheritance tax in brief | Inheritance tax in brief |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Rates | BG 054E | Business Rating England | Business Rating - England |
| BG 054W | Business Rating Wales | Business Rating - Wales |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: VAT | BG 055 | Value Added Tax on barn conversions | This NFU Business Guide document outlines the main ways in which farmers and growers are affected by the VAT rules on the costs of converting non-residential buildings. |
| BG 060 | Should smaller farmers and growers register for VAT? | Should smaller farmers and growers register for VAT? | |
| BG 061 | Agricultural flat rate scheme | This NFU Business Guide document outlines how the agricultural flat rate scheme works, who can qualify and which farmers and growers might benefit from the scheme. | |
| BG 065 | Livery and grass keep | This NFU Business Guide document outlines the VAT treatment of livery services and grass keep which many farmers provide for horse owners. | |
| BG 084 | VAT on repairs and maintenance costs of farm property | This Business Guide document outlines the rules for recovery of VAT by farmers on expenses incurred in the maintenance of property. | |
| BG 170 | Reduced rate of VAT on Renovation and Conversion | Reduced rate of VAT on renovation and conversion |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Transport: General | BG 864 | Using ATVs and Quads | This guide covers driver licensing, training and vehicle tax requirements, and explains the regulations that users must comply with before they can legally drive on the road. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Transport: Tax and Licensing | BG 101 | Red Diesel: Incorporating the Memorandum of Agreement for on road use | This NFU Business Guide sets out some of the basic information of which you need to be aware to ensure your use of rebated fuel is safe and legal. |
| BG 113 | Goods Vehicle Operator Licensing | This NFU Business Guide sets out some of the basic information you should need in determining whether you require an O Licence for any of your vehicles and if so, how to apply for an O Licence. | |
| BG 114 | Drivers' Hours & Tachograph Rules | This Business Guide sets out the implications of the legislation for the agricultural industry. | |
| BG 116 | Licensing your vehicles Vehicle Excise Duty | This Business Guide sets out the basic information to help you decide which licence class is appropriate for your vehicle. | |
| BG 131 | Driver licensing | This NFU Business Guide sets out some of the basic information that you must be aware of when determining whether you, or your employees, hold the correct licensing entitlement to drive a particular class of vehicle. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Transport: Vehicle and Load Specifications | BG 005 | Harvest machinery movements | Harvest time usually involves a lot of hectic activity crammed into a short period. It also means an increased use of large machinery on the road including some vehicles which may not have been used since the end of last harvest. It is important to make sure that all of this equipment complies with the relevant requirements. Following the guidance within this NFU Business Guide should help to ensure that you stay on the right side of the law at harvest time. |
| BG 104 | Agricultural vehicle dimensions | This NFU Business Guide sets out some of the basic information that you will need to ensure that your agricultural vehicles, trailers and machinery are used in compliance with the law. | |
| BG 105 | On Farm Storage of Fuel | This business guide provides some advice and hints on how best to protect and store fuel on farm, taking into consideration health and safety and environmental issues. | |
| BG 123 | Agricultural Trailers and Trailed Appliances | This NFU Business Guide sets out basic information which you should be aware of to ensure that your haulage of trailers and appliances is in compliance with the relevant regulations. | |
| BG 125 | High Speed agricultural vehicles | This NFU Business Guide sets out some of the basic information you need to be aware of and some of the considerations you should take into account to ensure that you are using your agricultural motor vehicles in compliance with any speed-related restrictions or requirements. | |
| BG 132 | Farm transport of dangerous goods on the road | This NFU Business Guide sets out some of the basic information you need to be aware of to help you transport dangerous goods in compliance with legislative requirements that were last revised in The Carriage of Dangerous Goods and Use of Transportable Pressure Equipment Regulations 2009 (CDG 2009 or the "Carriage Regulations"). |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Index | Business Guide Index March 2021 |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Agriculture | BG 151 | Transporting unfit animals or offering unfit Animals for Sale at a Market | Transporting unfit animals or offering unfit animals for sale at a market |
| BG 509 | Disposal of Fallen Stock and other Animal By products | Disposal of fallen stock and other animal by-products | |
| BG 653 | Potato Sellers' Checklist | Potato sellers' checklist | |
| BG 862 | Energy Efficiency in Dairy Farming | Energy efficiency in dairy farming | |
| BG 887 | FSA Home Slaughter | This guidance is intended to explain clearly the legal requirements of EU and national legislation relating to TSEs and meat hygiene. | |
| BG 921 | Bovine TB | Defra launched The Strategy for achieving Officially Bovine Tuberculosis Free Status for England in April 2014. The Government have also announced strategy reviews every 5 years. Defra constantly review the cattle and badger control methods. This guide provides more details on movement, testing and culling. | |
| BG 932 | Brief Guide to Animal Welfare Licensing | In October 2018, the Animal Welfare (Licensing of Activities Involving Animals) (England) Regulations 2018 (the "Regulations") came into force. This legislation is intended to strengthen the protection of animal welfare in businesses which work with animals. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Business Structures | BG 027 | Partnerships: Notes on their commercial and taxation aspects | Partnerships - notes on their commercial and taxation aspects |
| BG 040 | Farming as a limited company | Farming as a limited company | |
| BG 212 | Business Structures | This NFU Business guide is a general introduction to the different structures a farming business can have. Given how central to the business the choice of structure is, and the personal liability/tax and other implications of the model used, professional advice is a must. For more information contact NFU CallFirst on 0370 845 8458. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Employment | BG 003 | Sick pay and entitlement | Sick pay and entitlement |
| BG 004A | Gangmasters (Licensing) Act: Application, Licensing and Exclusions | Gangmasters (Licensing) Act - Application, Licensing and Exclusions | |
| BG 004 | Employing Domestic and Migrant Casual and Seasonal Labour | Employing Domestic and Migrant Casual and Seasonal Labour | |
| BG 046 | Parental rights of employees | Parental rights of employees | |
| BG 047 | What happens to employees when a business changes hands? | What happens to employees when a business changes hands? Guidance on the Transfer of Undertakings Regulations. | |
| BG 048 | Fair dismissal of employees | Fair dismissal of employees | |
| BG 049 | Redundancy and redundancy pay | Redundancy and redundancy pay | |
| BG 135 | An introduction to discrimination for employers | An introduction to discrimination for employers | |
| BG 150 | Employing Agricultural Workers | Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Employment (for use in Wales, and when employment commenced before 1 October 2013) | |
| BG 150A | Employing Agricultural Workers | Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Employment (for use on or after 1 October 2013) | |
| BG 150B | Worker Status and Legal Rights | This document can be used for creating a contract for a casual worker. This document is not suitable where it is your intention to create an employer/employee relationship under a zero hours employment contract. | |
| BG 162 | Working Time Regulations | Working Time Regulations | |
| BG 208 | Brief guide to agricultural housing law | A brief guide to agricultural housing law | |
| BG 886 | Employing an apprentice | Employing an apprentice | |
| BG 888 | The Agency Workers Regulations | The Agency Workers Regulations | |
| BG 891 | Skills and training | Skills and training | |
| BG 902 | Pension Automatic Enrolment | Pension Automatic Enrolment | |
| BG 905 | Holiday Pay | Holiday Pay | |
| BG925 | National Minimum/Living Wage and Accommodation Offset | The National Minimum Wage (NMW) was first introduced on the 1st of April 1999. Since it came into force it has risen faster than the average earnings and inflation rates with no discernible negative impact on the levels of employment in the UK. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Energy and Utilities | BG 090 | Telecommunications cables across land | Telecommunications - cables across land |
| BG 091 | Telecommunications radio masts | Telecommunications - radio masts | |
| BG 091A | Telecommunications Masts | Telecommunications Masts | |
| BG 096 | Pipelines oil and gas | Pipelines - oil and gas | |
| BG 097 | Pipelines water and sewers | Pipelines - water and sewers | |
| BG 893 | Broadband cables across land | Broadband - cables across land |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Environment | BG 079 | Statutory nuisances and how to react to service of smell, noise and other abatement notices | Statutory nuisances and how to react to service of smell, noise and other abatement notices |
| BG 164 | The use, management and disposal of asbestos in agriculture | The use, management and disposal of asbestos in agriculture | |
| BG 167 | Liability for flooding | Liability for flooding | |
| BG 509 | Disposal of fallen stock and other animal By products | Disposal of fallen stock and other animal by-products | |
| BG 800 | The Hedgerow Regulations 1997 | The Hedgerow Regulations 1997 | |
| BG 814 | Straw and stubble burning | Straw and stubble burning | |
| BG 923 | Agricultural Waste | Agricultural Waste |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Food | BG 700 | The EU Food Hygiene Regulations | The EU Food Hygiene Regulations |
| BG 701 | An Introduction to Hazard Analysis for Food Businesses | An Introduction to Hazard Analysis for Food Businesses | |
| BG 887 | FSA Home Slaughter | This guidance is intended to explain clearly the legal requirements of EU and national legislation relating to TSEs and meat hygiene. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Health and Safety | BG 062 | Risk Assessments for Agriculture and Horticulture | Risk Assessments for Agriculture and Horticulture |
| BG 094 | Code of Practice: Vehicle Health Check Scheme | Code of Practice: Vehicle Health Check Scheme | |
| BG 095 | Health and safety principles for farmers and growers | Health and safety principles for farmers and growers | |
| BG 164 | The use, management and disposal of asbestos in agriculture | The use, management and disposal of asbestos in agriculture | |
| BG 700 | The EU Food Hygiene Regulations | The EU Food Hygiene Regulations | |
| BG 701 | An Introduction to Hazard Analysis for Food Businesses | An Introduction to Hazard Analysis for Food Businesses | |
| BG 864 | Using ATVs and Quads | Using ATVs and Quads | |
| BG 868 | Fire Safety | Fire Safety | |
| BG 874 | The safe handling, storage and use of chemicals | The safe handling, storage and use of chemicals | |
| BG 877 | The reporting of injuries | The reporting of injuries | |
| BG 878 | Safe use and operation of user worked rail crossings | Safe use and operation of user-worked rail crossings |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Index | Business Guide Index March 2021 |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Inter Member Disputes | BG 210 | Inter Member Disputes what you need to know | Inter Member Disputes: what you need to know |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Land | BG 008 | Illegal encampments and other forms of trespass: Police and local authority powers | Illegal encampments and other forms of trespass: Police and local authority powers |
| BG 009 | Illegal encampments and applying for a possession order | Illegal encampments and applying for a possession order | |
| BG 014 | Boundaries: A Guide to the Law | Boundaries: A Guide to the Law | |
| BG 019 | Time Limits Under the Agricultural Holdings Act 1986 | Time Limits Under the Agricultural Holdings Act 1986 | |
| BG 054E | Business Rating England | Business Rating - England | |
| BG 054W | Business Rating in Wales | Business Rating in Wales | |
| BG 086 | Livestock worrying | Livestock worrying | |
| BG 091 | Telecommunications radio masts | Telecommunications - radio masts | |
| BG 091A | Telecommunications Masts | Telecommunications Masts | |
| BG 092 | Livestock Straying and Trespass to Land (Including Fly Grazing) | Livestock Straying and Trespass to Land (Including Fly-Grazing) | |
| BG 096 | Pipelines Oil and Gas | Pipelines - Oil and Gas | |
| BG 097 | Pipelines water and sewers | Pipelines - water and sewers | |
| BG 167 | Liability for flooding | Liability for flooding | |
| BG 208 | Brief guide to agricultural housing law | A brief guide to agricultural housing law | |
| BG 400 | Rights of Way: Public inquiries and hearings | Rights of Way: Public inquiries and hearings | |
| BG 401E | New rights of way England | Acquiring (and preventing the acquisition of) new rights of way through a period of long use in England. | |
| BG 401W | New rights of way Wales | Acquiring (and preventing the acquisition of) new rights of way through a period of long use in Wales. | |
| BG 402 | Unrecorded historic Rights of Way and Definitive Map Modification Orders | Unrecorded historic Rights of Way and Definite Map Modification Orders based on historic documentary evidence | |
| BG 403 | Diverting, downgrading or extinguishing existing rights of way | Diverting, downgrading or extinguishing existing rights of way | |
| BG 405 | Public Path Creation Orders and Agreements | Public Path Creation Orders and Agreements | |
| BG 406 | Stiles, Gates and Cattle Grids on Public Rights of Way | Stiles, Gates and Cattle Grids on Public Rights of Way | |
| BG 407 | Livestock and Rights of Way | Livestock and Rights of Way | |
| BG 420 | Coastal access (England) | Coastal access (England) | |
| BG 450E | Town and village greens in England | Town and village greens in England | |
| BG 450W | Town and Village Greens in Wales | Town and Village Greens in Wales | |
| BG 451 | Duty of care to countryside visitors | Duty of care owed to countryside visitors | |
| BG 626 | Cultivation and vegetation on Public Rights of Way | Cultivation and vegetation on Public Rights of Way | |
| BG 800 | The Hedgerow Regulations 1997 | The Hedgerow Regulations 1997 | |
| BG 893 | Broadband cables across land | Broadband - cables across land | |
| BG 898 | Rent review arbitration under agricultural tenancies | Rent review arbitration under agricultural tenancies | |
| BG 899 | Rent review for Agricultural Holdings Act 1986 tenancies | Rent review for Agricultural Holdings Act 1986 tenancies | |
| BG 900 | Rent review for Farm Business Tenancies under the Agricultural Tenancies Act 1995 | Rent review for Farm Business Tenancies under the Agricultural Tenancies Act 1995 | |
| BG 901 | Tenancy succession | Tenancy succession | |
| BG 906 | Succession Planning | Succession Planning | |
| BG 912 | The Assured Shorthold Tenancy | The Assured Shorthold Tenancy | |
| BG 916 | Hare Coursing and the Law | Hare Coursing and the Law |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Legal Guides | BG 011 | Interference with goods | Interference with goods |
| BG 023 | Retention of Title Clauses | This guide gives an overview of a clause for a seller that part with goods and may not be paid for them | |
| BG 035 | Considerations for the Buyer: Purchase of New and Second Hand Goods and Machinery | This Business Guide outlines points to bear in mind when purchasing machinery, and the areas in which the law offers protection to a buyer. | |
| BG 080 | Hot air balloons | Hot air balloons | |
| BG 085 | Legal Considerations When Buying Livestock | Legal considerations when buying livestock | |
| BG 086 | Livestock worrying | Livestock worrying | |
| BG 151 | Transporting unfit animals or offering unfit animals for sale at a market | Transporting unfit animals or offering unfit animals for sale at a market | |
| BG 152 | Debt collection, a self help approach | Debt collection, a self help approach | |
| BG 168 | Liability for Goods and Produce | The aim of this Business Guide is to set out the ways that a seller of goods (and produce) can be liable to the buyer of those goods (or even to a third party), if the goods are faulty or defective. | |
| BG 210 | Inter member Disputes what you need to know | Inter-Member Disputes: what you need to know. | |
| BG 653 | Potato sellers' checklist | Potato sellers' checklist | |
| BG 894 | Contracts: A basic guide | Contracts: A basic guide | |
| BG 924 | Water and Wastewater Services: Making a complaint | Water and Wastewater Services: Making a complaint | |
| New event applications |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Planning | BG 896B | New agricultural dwellings in Wales | New agricultural dwellings in Wales |
| BG 896C | Anheddau Amaethyddol Newydd yng Nghymru (New Agricultural dwellings in Wales) | This Business Guide is written in Welsh. This Business Guide is intended for those NFU members who are unfamiliar with the planning system and wish to learn more about how to obtain planning permission for a new agricultural dwelling. | |
| BG 897 | Permitted development: Change of use for business purposes (England only) | Permitted development: Change of use for business purposes (England only) | |
| BG 903 | Permitted Development: Change of use for residential purposes | Permitted Development Change of Use of Redundant Agricultural Buildings to Class C3 Residential Purposes | |
| BG 926 | Introduction to Planning | This guide explains the basics of the English town planning system and how members may need to seek planning permission when they are proposing to erect farm buildings or carry out other works on farm. | |
| BG 927 | Planning Update (England) Class DA Temporary permitted development rights for takeaways | This guidance has been developed for NFU members who may diversified business interests on farm or in rural areas. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Rural Crime | BG 008 | Illegal encampments and other forms of trespass: Police and local authority powers | Illegal encampments and other forms of trespass: Police and local authority powers |
| BG 009 | Illegal encampments and applying for a possession order | Illegal encampments and applying for a possession order | |
| BG 916 | Hare Coursing and the Law | Hare Coursing and the Law |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Capital Gains Tax | BG 072 | Tenant farmers and Capital Gains Tax | Tenant farmers and Capital Gain Tax |
| BG 159 | Entrepreneurs relief | Entrepreneurs relief |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Diversification | BG 059 | Furnished holiday accommodation and letting furnished rooms: Taxation | Letting furnished rooms and furnished holiday accommodation: taxation |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Employment | BG 161 | Employment or Self employment for tax and National Insurance | Employment or Self-employment for tax and National Insurance |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: General | BG 027 | Partnerships: notes on their commercial and taxation aspects | Partnerships: notes on their commercial and taxation aspects |
| BG 038 | Stock valuations | Stock valuations | |
| BG 067 | The herd basis of taxation | The herd basis of taxation | |
| BG 083 | Inheritance Tax: Agricultural Relief on Farmhouses | Inheritance Tax: Agricultural Relief on Farmhouses | |
| BG 161 | Employment or self | Employment or self-employment for taxation and National Insurance | |
| BG 172 | Basic Payment Scheme: Taxation & Accounting Implications | Basic Payment Scheme - Taxation & Accounting Implications | |
| BG 173 | Payment of Tax Agreeing Payment Terms with HMRC | Payment of Tax Agreeing Payment Terms with HMRC | |
| BG 207 | Aggregates tax | Aggregates tax |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Income Tax | BG 057 | Averaging of farming and market gardening profits | Averaging of farming and market gardening profits |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Inheritance Tax | BG 052 | Inheritance tax in brief | Inheritance tax in brief |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Rates | BG 054E | Business Rating England | Business Rating - England |
| BG 054W | Business Rating Wales | Business Rating - Wales |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: VAT | BG 055 | Value Added Tax on barn conversions | This NFU Business Guide document outlines the main ways in which farmers and growers are affected by the VAT rules on the costs of converting non-residential buildings. |
| BG 060 | Should smaller farmers and growers register for VAT? | Should smaller farmers and growers register for VAT? | |
| BG 061 | Agricultural flat rate scheme | This NFU Business Guide document outlines how the agricultural flat rate scheme works, who can qualify and which farmers and growers might benefit from the scheme. | |
| BG 065 | Livery and grass keep | This NFU Business Guide document outlines the VAT treatment of livery services and grass keep which many farmers provide for horse owners. | |
| BG 084 | VAT on repairs and maintenance costs of farm property | This Business Guide document outlines the rules for recovery of VAT by farmers on expenses incurred in the maintenance of property. | |
| BG 170 | Reduced rate of VAT on Renovation and Conversion | Reduced rate of VAT on renovation and conversion |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Transport: General | BG 864 | Using ATVs and Quads | This guide covers driver licensing, training and vehicle tax requirements, and explains the regulations that users must comply with before they can legally drive on the road. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Transport: Tax and Licensing | BG 101 | Red Diesel: Incorporating the Memorandum of Agreement for on road use | This NFU Business Guide sets out some of the basic information of which you need to be aware to ensure your use of rebated fuel is safe and legal. |
| BG 113 | Goods Vehicle Operator Licensing | This NFU Business Guide sets out some of the basic information you should need in determining whether you require an O Licence for any of your vehicles and if so, how to apply for an O Licence. | |
| BG 114 | Drivers' Hours & Tachograph Rules | This Business Guide sets out the implications of the legislation for the agricultural industry. | |
| BG 116 | Licensing your vehicles Vehicle Excise Duty | This Business Guide sets out the basic information to help you decide which licence class is appropriate for your vehicle. | |
| BG 131 | Driver licensing | This NFU Business Guide sets out some of the basic information that you must be aware of when determining whether you, or your employees, hold the correct licensing entitlement to drive a particular class of vehicle. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Transport: Vehicle and Load Specifications | BG 005 | Harvest machinery movements | Harvest time usually involves a lot of hectic activity crammed into a short period. It also means an increased use of large machinery on the road including some vehicles which may not have been used since the end of last harvest. It is important to make sure that all of this equipment complies with the relevant requirements. Following the guidance within this NFU Business Guide should help to ensure that you stay on the right side of the law at harvest time. |
| BG 104 | Agricultural vehicle dimensions | This NFU Business Guide sets out some of the basic information that you will need to ensure that your agricultural vehicles, trailers and machinery are used in compliance with the law. | |
| BG 105 | On Farm Storage of Fuel | This business guide provides some advice and hints on how best to protect and store fuel on farm, taking into consideration health and safety and environmental issues. | |
| BG 123 | Agricultural Trailers and Trailed Appliances | This NFU Business Guide sets out basic information which you should be aware of to ensure that your haulage of trailers and appliances is in compliance with the relevant regulations. | |
| BG 125 | High Speed agricultural vehicles | This NFU Business Guide sets out some of the basic information you need to be aware of and some of the considerations you should take into account to ensure that you are using your agricultural motor vehicles in compliance with any speed-related restrictions or requirements. | |
| BG 132 | Farm transport of dangerous goods on the road | This NFU Business Guide sets out some of the basic information you need to be aware of to help you transport dangerous goods in compliance with legislative requirements that were last revised in The Carriage of Dangerous Goods and Use of Transportable Pressure Equipment Regulations 2009 (CDG 2009 or the "Carriage Regulations"). |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Index | Business Guide Index March 2021 |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Agriculture | BG 151 | Transporting unfit animals or offering unfit Animals for Sale at a Market | Transporting unfit animals or offering unfit animals for sale at a market |
| BG 509 | Disposal of Fallen Stock and other Animal By products | Disposal of fallen stock and other animal by-products | |
| BG 653 | Potato Sellers' Checklist | Potato sellers' checklist | |
| BG 862 | Energy Efficiency in Dairy Farming | Energy efficiency in dairy farming | |
| BG 887 | FSA Home Slaughter | This guidance is intended to explain clearly the legal requirements of EU and national legislation relating to TSEs and meat hygiene. | |
| BG 921 | Bovine TB | Defra launched The Strategy for achieving Officially Bovine Tuberculosis Free Status for England in April 2014. The Government have also announced strategy reviews every 5 years. Defra constantly review the cattle and badger control methods. This guide provides more details on movement, testing and culling. | |
| BG 932 | Brief Guide to Animal Welfare Licensing | In October 2018, the Animal Welfare (Licensing of Activities Involving Animals) (England) Regulations 2018 (the "Regulations") came into force. This legislation is intended to strengthen the protection of animal welfare in businesses which work with animals. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Business Structures | BG 027 | Partnerships: Notes on their commercial and taxation aspects | Partnerships - notes on their commercial and taxation aspects |
| BG 040 | Farming as a limited company | Farming as a limited company | |
| BG 212 | Business Structures | This NFU Business guide is a general introduction to the different structures a farming business can have. Given how central to the business the choice of structure is, and the personal liability/tax and other implications of the model used, professional advice is a must. For more information contact NFU CallFirst on 0370 845 8458. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Employment | BG 003 | Sick pay and entitlement | Sick pay and entitlement |
| BG 004A | Gangmasters (Licensing) Act: Application, Licensing and Exclusions | Gangmasters (Licensing) Act - Application, Licensing and Exclusions | |
| BG 004 | Employing Domestic and Migrant Casual and Seasonal Labour | Employing Domestic and Migrant Casual and Seasonal Labour | |
| BG 046 | Parental rights of employees | Parental rights of employees | |
| BG 047 | What happens to employees when a business changes hands? | What happens to employees when a business changes hands? Guidance on the Transfer of Undertakings Regulations. | |
| BG 048 | Fair dismissal of employees | Fair dismissal of employees | |
| BG 049 | Redundancy and redundancy pay | Redundancy and redundancy pay | |
| BG 135 | An introduction to discrimination for employers | An introduction to discrimination for employers | |
| BG 150 | Employing Agricultural Workers | Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Employment (for use in Wales, and when employment commenced before 1 October 2013) | |
| BG 150A | Employing Agricultural Workers | Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Employment (for use on or after 1 October 2013) | |
| BG 150B | Worker Status and Legal Rights | This document can be used for creating a contract for a casual worker. This document is not suitable where it is your intention to create an employer/employee relationship under a zero hours employment contract. | |
| BG 162 | Working Time Regulations | Working Time Regulations | |
| BG 208 | Brief guide to agricultural housing law | A brief guide to agricultural housing law | |
| BG 886 | Employing an apprentice | Employing an apprentice | |
| BG 888 | The Agency Workers Regulations | The Agency Workers Regulations | |
| BG 891 | Skills and training | Skills and training | |
| BG 902 | Pension Automatic Enrolment | Pension Automatic Enrolment | |
| BG 905 | Holiday Pay | Holiday Pay | |
| BG925 | National Minimum/Living Wage and Accommodation Offset | The National Minimum Wage (NMW) was first introduced on the 1st of April 1999. Since it came into force it has risen faster than the average earnings and inflation rates with no discernible negative impact on the levels of employment in the UK. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Energy and Utilities | BG 090 | Telecommunications cables across land | Telecommunications - cables across land |
| BG 091 | Telecommunications radio masts | Telecommunications - radio masts | |
| BG 091A | Telecommunications Masts | Telecommunications Masts | |
| BG 096 | Pipelines oil and gas | Pipelines - oil and gas | |
| BG 097 | Pipelines water and sewers | Pipelines - water and sewers | |
| BG 893 | Broadband cables across land | Broadband - cables across land |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Environment | BG 079 | Statutory nuisances and how to react to service of smell, noise and other abatement notices | Statutory nuisances and how to react to service of smell, noise and other abatement notices |
| BG 164 | The use, management and disposal of asbestos in agriculture | The use, management and disposal of asbestos in agriculture | |
| BG 167 | Liability for flooding | Liability for flooding | |
| BG 509 | Disposal of fallen stock and other animal By products | Disposal of fallen stock and other animal by-products | |
| BG 800 | The Hedgerow Regulations 1997 | The Hedgerow Regulations 1997 | |
| BG 814 | Straw and stubble burning | Straw and stubble burning | |
| BG 923 | Agricultural Waste | Agricultural Waste |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Food | BG 700 | The EU Food Hygiene Regulations | The EU Food Hygiene Regulations |
| BG 701 | An Introduction to Hazard Analysis for Food Businesses | An Introduction to Hazard Analysis for Food Businesses | |
| BG 887 | FSA Home Slaughter | This guidance is intended to explain clearly the legal requirements of EU and national legislation relating to TSEs and meat hygiene. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Health and Safety | BG 062 | Risk Assessments for Agriculture and Horticulture | Risk Assessments for Agriculture and Horticulture |
| BG 094 | Code of Practice: Vehicle Health Check Scheme | Code of Practice: Vehicle Health Check Scheme | |
| BG 095 | Health and safety principles for farmers and growers | Health and safety principles for farmers and growers | |
| BG 164 | The use, management and disposal of asbestos in agriculture | The use, management and disposal of asbestos in agriculture | |
| BG 700 | The EU Food Hygiene Regulations | The EU Food Hygiene Regulations | |
| BG 701 | An Introduction to Hazard Analysis for Food Businesses | An Introduction to Hazard Analysis for Food Businesses | |
| BG 864 | Using ATVs and Quads | Using ATVs and Quads | |
| BG 868 | Fire Safety | Fire Safety | |
| BG 874 | The safe handling, storage and use of chemicals | The safe handling, storage and use of chemicals | |
| BG 877 | The reporting of injuries | The reporting of injuries | |
| BG 878 | Safe use and operation of user worked rail crossings | Safe use and operation of user-worked rail crossings |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Land | BG 008 | Illegal encampments and other forms of trespass: Police and local authority powers | Illegal encampments and other forms of trespass: Police and local authority powers |
| BG 009 | Illegal encampments and applying for a possession order | Illegal encampments and applying for a possession order | |
| BG 014 | Boundaries: A Guide to the Law | Boundaries: A Guide to the Law | |
| BG 019 | Time Limits Under the Agricultural Holdings Act 1986 | Time Limits Under the Agricultural Holdings Act 1986 | |
| BG 054E | Business Rating England | Business Rating - England | |
| BG 054W | Business Rating in Wales | Business Rating in Wales | |
| BG 086 | Livestock worrying | Livestock worrying | |
| BG 091 | Telecommunications radio masts | Telecommunications - radio masts | |
| BG 091A | Telecommunications Masts | Telecommunications Masts | |
| BG 092 | Livestock Straying and Trespass to Land (Including Fly Grazing) | Livestock Straying and Trespass to Land (Including Fly-Grazing) | |
| BG 096 | Pipelines Oil and Gas | Pipelines - Oil and Gas | |
| BG 097 | Pipelines water and sewers | Pipelines - water and sewers | |
| BG 167 | Liability for flooding | Liability for flooding | |
| BG 208 | Brief guide to agricultural housing law | A brief guide to agricultural housing law | |
| BG 400 | Rights of Way: Public inquiries and hearings | Rights of Way: Public inquiries and hearings | |
| BG 401E | New rights of way England | Acquiring (and preventing the acquisition of) new rights of way through a period of long use in England. | |
| BG 401W | New rights of way Wales | Acquiring (and preventing the acquisition of) new rights of way through a period of long use in Wales. | |
| BG 402 | Unrecorded historic Rights of Way and Definitive Map Modification Orders | Unrecorded historic Rights of Way and Definite Map Modification Orders based on historic documentary evidence | |
| BG 403 | Diverting, downgrading or extinguishing existing rights of way | Diverting, downgrading or extinguishing existing rights of way | |
| BG 405 | Public Path Creation Orders and Agreements | Public Path Creation Orders and Agreements | |
| BG 406 | Stiles, Gates and Cattle Grids on Public Rights of Way | Stiles, Gates and Cattle Grids on Public Rights of Way | |
| BG 407 | Livestock and Rights of Way | Livestock and Rights of Way | |
| BG 420 | Coastal access (England) | Coastal access (England) | |
| BG 450E | Town and village greens in England | Town and village greens in England | |
| BG 450W | Town and Village Greens in Wales | Town and Village Greens in Wales | |
| BG 451 | Duty of care to countryside visitors | Duty of care owed to countryside visitors | |
| BG 626 | Cultivation and vegetation on Public Rights of Way | Cultivation and vegetation on Public Rights of Way | |
| BG 800 | The Hedgerow Regulations 1997 | The Hedgerow Regulations 1997 | |
| BG 893 | Broadband cables across land | Broadband - cables across land | |
| BG 898 | Rent review arbitration under agricultural tenancies | Rent review arbitration under agricultural tenancies | |
| BG 899 | Rent review for Agricultural Holdings Act 1986 tenancies | Rent review for Agricultural Holdings Act 1986 tenancies | |
| BG 900 | Rent review for Farm Business Tenancies under the Agricultural Tenancies Act 1995 | Rent review for Farm Business Tenancies under the Agricultural Tenancies Act 1995 | |
| BG 901 | Tenancy succession | Tenancy succession | |
| BG 906 | Succession Planning | Succession Planning | |
| BG 912 | The Assured Shorthold Tenancy | The Assured Shorthold Tenancy | |
| BG 916 | Hare Coursing and the Law | Hare Coursing and the Law |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Legal Guides | BG 011 | Interference with goods | Interference with goods |
| BG 023 | Retention of Title Clauses | This guide gives an overview of a clause for a seller that part with goods and may not be paid for them | |
| BG 035 | Considerations for the Buyer: Purchase of New and Second Hand Goods and Machinery | This Business Guide outlines points to bear in mind when purchasing machinery, and the areas in which the law offers protection to a buyer. | |
| BG 080 | Hot air balloons | Hot air balloons | |
| BG 085 | Legal Considerations When Buying Livestock | Legal considerations when buying livestock | |
| BG 086 | Livestock worrying | Livestock worrying | |
| BG 151 | Transporting unfit animals or offering unfit animals for sale at a market | Transporting unfit animals or offering unfit animals for sale at a market | |
| BG 152 | Debt collection, a self help approach | Debt collection, a self help approach | |
| BG 168 | Liability for Goods and Produce | The aim of this Business Guide is to set out the ways that a seller of goods (and produce) can be liable to the buyer of those goods (or even to a third party), if the goods are faulty or defective. | |
| BG 210 | Inter member Disputes what you need to know | Inter-Member Disputes: what you need to know. | |
| BG 653 | Potato sellers' checklist | Potato sellers' checklist | |
| BG 894 | Contracts: A basic guide | Contracts: A basic guide | |
| BG 924 | Water and Wastewater Services: Making a complaint | Water and Wastewater Services: Making a complaint | |
| New event applications |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Planning | BG 896B | New agricultural dwellings in Wales | New agricultural dwellings in Wales |
| BG 896C | Anheddau Amaethyddol Newydd yng Nghymru (New Agricultural dwellings in Wales) | This Business Guide is written in Welsh. This Business Guide is intended for those NFU members who are unfamiliar with the planning system and wish to learn more about how to obtain planning permission for a new agricultural dwelling. | |
| BG 897 | Permitted development: Change of use for business purposes (England only) | Permitted development: Change of use for business purposes (England only) | |
| BG 903 | Permitted Development: Change of use for residential purposes | Permitted Development Change of Use of Redundant Agricultural Buildings to Class C3 Residential Purposes | |
| BG 926 | Introduction to Planning | This guide explains the basics of the English town planning system and how members may need to seek planning permission when they are proposing to erect farm buildings or carry out other works on farm. | |
| BG 927 | Planning Update (England) Class DA Temporary permitted development rights for takeaways | This guidance has been developed for NFU members who may diversified business interests on farm or in rural areas. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Capital Gains Tax | BG 072 | Tenant farmers and Capital Gains Tax | Tenant farmers and Capital Gain Tax |
| BG 159 | Entrepreneurs relief | Entrepreneurs relief |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Diversification | BG 059 | Furnished holiday accommodation and letting furnished rooms: Taxation | Letting furnished rooms and furnished holiday accommodation: taxation |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Employment | BG 161 | Employment or Self employment for tax and National Insurance | Employment or Self-employment for tax and National Insurance |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: General | BG 027 | Partnerships: notes on their commercial and taxation aspects | Partnerships: notes on their commercial and taxation aspects |
| BG 038 | Stock valuations | Stock valuations | |
| BG 067 | The herd basis of taxation | The herd basis of taxation | |
| BG 083 | Inheritance Tax: Agricultural Relief on Farmhouses | Inheritance Tax: Agricultural Relief on Farmhouses | |
| BG 161 | Employment or self | Employment or self-employment for taxation and National Insurance | |
| BG 172 | Basic Payment Scheme: Taxation & Accounting Implications | Basic Payment Scheme - Taxation & Accounting Implications | |
| BG 173 | Payment of Tax Agreeing Payment Terms with HMRC | Payment of Tax Agreeing Payment Terms with HMRC | |
| BG 207 | Aggregates tax | Aggregates tax |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Income Tax | BG 057 | Averaging of farming and market gardening profits | Averaging of farming and market gardening profits |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Inheritance Tax | BG 052 | Inheritance tax in brief | Inheritance tax in brief |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: Rates | BG 054E | Business Rating England | Business Rating - England |
| BG 054W | Business Rating Wales | Business Rating - Wales |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Taxation: VAT | BG 055 | Value Added Tax on barn conversions | This NFU Business Guide document outlines the main ways in which farmers and growers are affected by the VAT rules on the costs of converting non-residential buildings. |
| BG 060 | Should smaller farmers and growers register for VAT? | Should smaller farmers and growers register for VAT? | |
| BG 061 | Agricultural flat rate scheme | This NFU Business Guide document outlines how the agricultural flat rate scheme works, who can qualify and which farmers and growers might benefit from the scheme. | |
| BG 065 | Livery and grass keep | This NFU Business Guide document outlines the VAT treatment of livery services and grass keep which many farmers provide for horse owners. | |
| BG 084 | VAT on repairs and maintenance costs of farm property | This Business Guide document outlines the rules for recovery of VAT by farmers on expenses incurred in the maintenance of property. | |
| BG 170 | Reduced rate of VAT on Renovation and Conversion | Reduced rate of VAT on renovation and conversion |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Transport: General | BG 864 | Using ATVs and Quads | This guide covers driver licensing, training and vehicle tax requirements, and explains the regulations that users must comply with before they can legally drive on the road. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Transport: Tax and Licensing | BG 101 | Red Diesel: Incorporating the Memorandum of Agreement for on road use | This NFU Business Guide sets out some of the basic information of which you need to be aware to ensure your use of rebated fuel is safe and legal. |
| BG 113 | Goods Vehicle Operator Licensing | This NFU Business Guide sets out some of the basic information you should need in determining whether you require an O Licence for any of your vehicles and if so, how to apply for an O Licence. | |
| BG 114 | Drivers' Hours & Tachograph Rules | This Business Guide sets out the implications of the legislation for the agricultural industry. | |
| BG 116 | Licensing your vehicles Vehicle Excise Duty | This Business Guide sets out the basic information to help you decide which licence class is appropriate for your vehicle. | |
| BG 131 | Driver licensing | This NFU Business Guide sets out some of the basic information that you must be aware of when determining whether you, or your employees, hold the correct licensing entitlement to drive a particular class of vehicle. |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Transport: Vehicle and Load Specifications | BG 005 | Harvest machinery movements | Harvest time usually involves a lot of hectic activity crammed into a short period. It also means an increased use of large machinery on the road including some vehicles which may not have been used since the end of last harvest. It is important to make sure that all of this equipment complies with the relevant requirements. Following the guidance within this NFU Business Guide should help to ensure that you stay on the right side of the law at harvest time. |
| BG 104 | Agricultural vehicle dimensions | This NFU Business Guide sets out some of the basic information that you will need to ensure that your agricultural vehicles, trailers and machinery are used in compliance with the law. | |
| BG 105 | On Farm Storage of Fuel | This business guide provides some advice and hints on how best to protect and store fuel on farm, taking into consideration health and safety and environmental issues. | |
| BG 123 | Agricultural Trailers and Trailed Appliances | This NFU Business Guide sets out basic information which you should be aware of to ensure that your haulage of trailers and appliances is in compliance with the relevant regulations. | |
| BG 125 | High Speed agricultural vehicles | This NFU Business Guide sets out some of the basic information you need to be aware of and some of the considerations you should take into account to ensure that you are using your agricultural motor vehicles in compliance with any speed-related restrictions or requirements. | |
| BG 132 | Farm transport of dangerous goods on the road | This NFU Business Guide sets out some of the basic information you need to be aware of to help you transport dangerous goods in compliance with legislative requirements that were last revised in The Carriage of Dangerous Goods and Use of Transportable Pressure Equipment Regulations 2009 (CDG 2009 or the "Carriage Regulations"). |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Inter Member Disputes | BG 210 | Inter Member Disputes what you need to know | Inter Member Disputes: what you need to know |
| Topic Area | Reference | Title | Description |
|---|---|---|---|
| Rural Crime | BG 008 | Illegal encampments and other forms of trespass: Police and local authority powers | Illegal encampments and other forms of trespass: Police and local authority powers |
| BG 009 | Illegal encampments and applying for a possession order | Illegal encampments and applying for a possession order | |
| BG 916 | Hare Coursing and the Law | Hare Coursing and the Law |