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.
To download the guide(s) and make the most of the wealth of expertise across our organisation, you must be a member. If you have any queries or would like to order a hardcopy Business Guide, please contact NFU CallFirst on 0370 845 8458.
How to use our online Business Guides
Below is a list of the Business Guides which have been updated in January 2019
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 | 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 852 - Energy Efficiency in Potato and Produce Storage | Energy Efficiency in Potato and Produce Storage - a guide for growers | |
| BG 862 - Energy Efficiency in Dairy Farming | Energy efficiency in dairy farming | |
| BG 865 - Energy Efficiency in Poultry Farming | Energy efficiency in poultry farming - A guide for farmers | |
| BG 887 - Home Slaughter of Livestock | "Home slaughter" is the slaughter of a livestock animal by its owner on their property for their own personal consumption or that of members of their immediate family living there. Home slaughter cannot take place in an approved slaughterhouse. This guide provides more detailed information. | |
| BG 921 - Land 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 922 - A Guide to bTB testing in Wales | This document aims to provide cattle keepers in Wales with a general guide on bovine TB testing in Wales. It is very much focused on the Welsh Government delivery plan. |
| Topic Area | Title | Description |
|---|---|---|
| Arable | BG 629 - NFU contract for the sale of cereals | NFU contract for the sale of cereals |
| BG 652 - Cereal Sellers Guide 2017 | Cereal Sellers Guide 2017 | |
| BG 656 - Oilseed Sellers` Guide 2017 | Oilseed Sellers` Guide 2017 |
| Topic Area | 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 | Business structures |
| Topic Area | Title | Description |
|---|---|---|
| Employment | BG 003 - Sick pay and entitlement | Sick pay and entitlement |
| BG 004 - Employing Domestic and Migrant Casual and Seasonal Labour | Employing Domestic and Migrant Casual and Seasonal Labour | |
| BG 004A - Gangmasters (Licensing) Act - Application, Licensing and Exclusions | Gangmasters (Licensing) Act - Application, Licensing and Exclusions | |
| 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? | |
| 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 - Statement of Particulars of Terms and Conditions of Employ | Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Employment (for use when employment commenced before 1 October 2013) | |
| BG 150A - Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Emplo | Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Employment (for use on or after 1 October 2013) | |
| BG 162 - Working Time Regulations | Working Time Regulations | |
| BG 208 - A 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 |
| Topic Area | 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 807 - Environmental impact assessment, England only | Environmental impact assessment, England only | |
| BG 814 - Straw and stubble burning | Straw and stubble burning | |
| BG 923 - Agricultural Waste | Agricultural Waste |
| Topic Area | 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 | FSA - Home Slaughter |
| Topic Area | 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 | Title | Description |
|---|---|---|
| Legal Guides | BG 011 - Interference with goods | Interference with goods |
| BG 080 - Hot air balloons | Hot air balloons | |
| 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 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 | |
| New event applications |
| Topic Area | Title | Description |
|---|---|---|
| Planning | BG 896A - New agricultural dwellings in England | New agricultural dwellings in England |
| BG 896B - New agricultural dwellings in Wales | New agricultural dwellings in Wales | |
| BG 897 - Permitted development: Change of use for business purposes | Permitted development: Change of use for business purposes | |
| BG 903 - Permitted Development Change of Use of Redundant Agricultural Buildings to Class C3 Residen | Permitted Development Change of Use of Redundant Agricultural Buildings to Class C3 Residential Purposes |
| Topic Area | 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 012 - On Farm Security | On Farm Security | |
| BG 916 - Hare Coursing and the Law | Hare Coursing and the Law |
| Topic Area | Title | Description |
|---|---|---|
| Taxation: Capital Gains Tax | BG 072 - Tenant farmers and Capital Gain Tax | Tenant farmers and Capital Gain Tax |
| BG 159 - Entrepreneurs relief | Entrepreneurs relief |
| Topic Area | Title | Description |
|---|---|---|
| Taxation: Diversification | BG 059 - Letting furnished rooms and furnished holiday accommodation: taxation | Letting furnished rooms and furnished holiday accommodation: taxation |
| Topic Area | 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 | 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 for taxation and National Insurance | 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 | Title | Description |
|---|---|---|
| Taxation: Income Tax | BG 057 - Averaging of farming and market gardening profits | Averaging of farming and market gardening profits |
| Topic Area | Title | Description |
|---|---|---|
| Taxation: Inheritance Tax | BG 052 - Inheritance tax in brief | Inheritance tax in brief |
| Topic Area | Title | Description |
|---|---|---|
| Taxation: Rates | BG 054E - Inheritance tax in brief | Business Rating - England |
| BG 054W - Business Rating - Wales | Business Rating - Wales |
| Topic Area | 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 small 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 | Title | Description |
|---|---|---|
| Transport: General | BG 570 - Trailer buying guide | Gives you knowledge to ask the right questions when on buying or hiring farm trailers, ensuring you National Farmers' Union get the right equipment to suit you and your needs |
| 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 | 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 | 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 | Title | Description |
|---|---|---|
| Arable | BG 629 - NFU contract for the sale of cereals | NFU contract for the sale of cereals |
| BG 652 - Cereal Sellers Guide 2017 | Cereal Sellers Guide 2017 | |
| BG 656 - Oilseed Sellers` Guide 2017 | Oilseed Sellers` Guide 2017 |
| Topic Area | 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 807 - Environmental impact assessment, England only | Environmental impact assessment, England only | |
| BG 814 - Straw and stubble burning | Straw and stubble burning | |
| BG 923 - Agricultural Waste | Agricultural Waste |
| Topic Area | 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 | FSA - Home Slaughter |
| Topic Area | 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 | Title | Description |
|---|---|---|
| Legal Guides | BG 011 - Interference with goods | Interference with goods |
| BG 080 - Hot air balloons | Hot air balloons | |
| 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 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 | |
| New event applications |
| Topic Area | Title | Description |
|---|---|---|
| Planning | BG 896A - New agricultural dwellings in England | New agricultural dwellings in England |
| BG 896B - New agricultural dwellings in Wales | New agricultural dwellings in Wales | |
| BG 897 - Permitted development: Change of use for business purposes | Permitted development: Change of use for business purposes | |
| BG 903 - Permitted Development Change of Use of Redundant Agricultural Buildings to Class C3 Residen | Permitted Development Change of Use of Redundant Agricultural Buildings to Class C3 Residential Purposes |
| Topic Area | 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 012 - On Farm Security | On Farm Security | |
| BG 916 - Hare Coursing and the Law | Hare Coursing and the Law |
| Topic Area | Title | Description |
|---|---|---|
| Taxation: Diversification | BG 059 - Letting furnished rooms and furnished holiday accommodation: taxation | Letting furnished rooms and furnished holiday accommodation: taxation |
| Topic Area | Title | Description |
|---|---|---|
| Taxation: Income Tax | BG 057 - Averaging of farming and market gardening profits | Averaging of farming and market gardening profits |
| Topic Area | Title | Description |
|---|---|---|
| Taxation: Inheritance Tax | BG 052 - Inheritance tax in brief | Inheritance tax in brief |
| Topic Area | Title | Description |
|---|---|---|
| Taxation: Rates | BG 054E - Inheritance tax in brief | Business Rating - England |
| BG 054W - Business Rating - Wales | Business Rating - Wales |
| Topic Area | Title | Description |
|---|---|---|
| Employment | BG 003 - Sick pay and entitlement | Sick pay and entitlement |
| BG 004 - Employing Domestic and Migrant Casual and Seasonal Labour | Employing Domestic and Migrant Casual and Seasonal Labour | |
| BG 004A - Gangmasters (Licensing) Act - Application, Licensing and Exclusions | Gangmasters (Licensing) Act - Application, Licensing and Exclusions | |
| 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? | |
| 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 - Statement of Particulars of Terms and Conditions of Employ | Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Employment (for use when employment commenced before 1 October 2013) | |
| BG 150A - Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Emplo | Employing Agricultural Workers - Statement of Particulars of Terms and Conditions of Employment (for use on or after 1 October 2013) | |
| BG 162 - Working Time Regulations | Working Time Regulations | |
| BG 208 - A 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 |
| Topic Area | Title | Description |
|---|---|---|
| Taxation: Capital Gains Tax | BG 072 - Tenant farmers and Capital Gain Tax | Tenant farmers and Capital Gain Tax |
| BG 159 - Entrepreneurs relief | Entrepreneurs relief |
| Topic Area | 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 for taxation and National Insurance | 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 | 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 | 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 | Business structures |
| Topic Area | 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 852 - Energy Efficiency in Potato and Produce Storage | Energy Efficiency in Potato and Produce Storage - a guide for growers | |
| BG 862 - Energy Efficiency in Dairy Farming | Energy efficiency in dairy farming | |
| BG 865 - Energy Efficiency in Poultry Farming | Energy efficiency in poultry farming - A guide for farmers | |
| BG 887 - Home Slaughter of Livestock | "Home slaughter" is the slaughter of a livestock animal by its owner on their property for their own personal consumption or that of members of their immediate family living there. Home slaughter cannot take place in an approved slaughterhouse. This guide provides more detailed information. | |
| BG 921 - Land 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 922 - A Guide to bTB testing in Wales | This document aims to provide cattle keepers in Wales with a general guide on bovine TB testing in Wales. It is very much focused on the Welsh Government delivery plan. |
| Topic Area | 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 | 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 | Title | Description |
|---|---|---|
| Transport: General | BG 570 - Trailer buying guide | Gives you knowledge to ask the right questions when on buying or hiring farm trailers, ensuring you National Farmers' Union get the right equipment to suit you and your needs |
| 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 | 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 small 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 |
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