NFU Business Guides

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 September 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.

Business Guide

Reference

TitleTopic

BG208

Brief Guide to Agricultural Housing Law

Employment / Land

BG055Value Added Tax on Barn ConversionsTaxation: VAT
BG067The Herd Basis of TaxationTaxation: General
BG083Inheritance Tax: Agricultural Relief on FarmhousesTaxation: General
BG173Payment of Tax Agreeing Payment Terms with HMRCTaxation: General
BG207Aggregates TaxTaxation: General
BG059Furnished Holiday Accommodation and Letting Furnished Rooms: Taxation AspectsTaxation: Diversification
Topic Area Reference Title Description
Taxation: Capital Gains Tax BG 072 Tenant farmers and Capital Gains Tax This NFU Business Guide document discusses the main ways in which tenant farmers can be affected by capital gains tax.
BG 159 Business Asset Disposal Relief Entrepreneurs' Relief (or Business Asset Disposal Relief, as it is now technically known) can be claimed in respect of 'qualifying business disposals' made on or after 6 April 2008. The relief applies for capital gains tax purposes only and is not available to companies.
Topic Area Reference Title Description
Taxation: Diversification BG 059 Furnished holiday accommodation and letting furnished rooms: Taxation This NFU Business Guide document outlines the taxation rules applicable to members who either let furnished holiday accommodation or furnished rooms in their home.
Topic Area Reference Title Description
Taxation: Employment BG 161 Employment or Self employment for tax and National Insurance This NFU Business Guide document outlines the key factors which are taken into account in determining if an individual is employed or self-employed.
Topic Area Reference Title Description
Taxation: General BG 027 Partnerships: notes on their commercial and taxation aspects This Business Guide deals briefly with some aspects of trading as a partnership. It is however only a very general guide.
BG 038 Stock valuations In 1993 HM Revenue & Customs ("HMRC") consulted the Central Association of Agricultural Valuers, the Royal Institute of Chartered Surveyors, The Institute of Chartered Accountants in England and Wales, the Chartered Institute of Taxation, the CLA and the NFU and issued new guidelines. (Business Economic Notes (BEN) 19, now reproduced as Help Sheet HS232) on the basis of stock valuations which would be acceptable to HMRC from 31 March 1993.
BG 067 The herd basis of taxation This NFU Business Guide document sets out the basic provisions and effects of the herd basis and points to consider when deciding whether to apply to adopt this basis.
BG 083 Inheritance Tax: Agricultural Relief on Farmhouses This Business Guide focuses on various points of difficulty in applying the rules on agricultural relief to farmhouses. It draws attention to circumstances in which the relief might be lost particularly where changes are proposed in the ownership of the farm business, or use of the land or ownership of the property.
BG 161 Employment or self Employment or self-employment for taxation and National Insurance
BG 172 Basic Payment Scheme: Taxation & Accounting Implications Although from January 2015 the Single Payment Scheme was succeeded by the Basic Payment Scheme the taxation implications remain very much the same. The standard tax guidance is based upon, a special edition of Tax Bulletin, which was issued by HM Revenue and Customs (HMRC) on 24 June 2005 and a technical release by the chartered accountancy bodies of Scotland, England and Wales issued in August 2008.
BG 173 Payment of Tax Agreeing Payment Terms with HMRC This Business Guide describes the "time to pay" arrangements in the context of an unincorporated business with tax liabilities falling due on 31 January 2020.
BG 207 Aggregates tax This Business Guide is intended to explain the main points and the agricultural exemptions achieved by the NFU. The tax is administered by HM Revenue & Customs ("HMRC").
Topic Area Reference Title Description
Taxation: Income Tax BG 057 Averaging of farming and market gardening profits This Business Guide document outlines the rules applying to averaging of profits.
Topic Area Reference Title Description
Taxation: Inheritance Tax BG 052 Inheritance tax in brief In the main inheritance tax is charged when death occurs. At death it is charged both on "transfers of value" which actually occur at death and also those which have occurred when outright gifts or disposals at less than market value were made up to seven years prior to death.
Topic Area Reference Title Description
Taxation: Rates BG 054E Business Rating England This NFU Business Guide summarises Business Rates and how they affect farmers and growers.
BG 054W Business Rating Wales This NFU Business Guide summarises Business Rates and how they affect farmers and growers.
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? Businesses registered for VAT can reclaim VAT paid on the vast majority of their business expenses and, where their output is subject to VAT, must account to HM Revenue & Customs ("HMRC") for VAT charged to their customers. These customers can, if VAT registered, recover the VAT charged.
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 570 Trailer buying guide This guide provides practical advice and highlights key facts to help you buy or hire a farm trailer that is safe, legal and appropriate for the task.
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 October 2021
Topic Area Reference Title Description
Agriculture BG 151 Transporting unfit animals or offering unfit Animals for Sale at a Market This Business Guide concentrates on allegations that the farmer has either transported an unfit animal, or exposed an unfit animal for sale at market. This document aims to provide a general overview of the law in this area, but is not intended to be a substitute for independent professional advice.
BG 509 Disposal of Fallen Stock and other Animal By products This NFU Business Guide provides information on the rules governing the disposal of animal (including poultry) by-products including fallen stock, still born animals, parts of animal carcases and products of animal origin.
BG 653 Potato Sellers' Checklist This NFU business guide document gives members a checklist to consider before entering into a contract agreement, as well as the most common problems associated with potato sales` contracts.
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 This Business Guide deals briefly with some aspects of trading as a partnership.
BG 040 Farming as a limited company This NFU Business Guide Document is concerned with the advantages and disadvantages of farmers and growers trading in the form of private limited companies.
BG 212 Business Structures This NFU Business guide is a general introduction to the different structures a farming business can have.
Topic Area Reference Title Description
Employment BG 003 Sick pay and entitlement This NFU Business Guide looks at the circumstances in which employees who are unable to work because of illness or injury are entitled to payment from their employer.
BG 004A Gangmasters (Licensing) Act: Application, Licensing and Exclusions The Gangmasters (Licensing) Act 2004 (the Act), subject to exclusions, requires labour providers, whether 'gangmasters', recruitment consultants or employment services supplying labour to the agriculture, shellfish gathering, food processing and packaging industries to register their business and obtain a Gangmasters and Labour Abuse Authority (GLAA) licence.
BG 004 Employing Domestic and Migrant Casual and Seasonal Labour This Business Guide is designed to provide a broad outline of what employers need to know about key aspects of this type of employment.
BG 046 Parental rights of employees This NFU Business Guide provides general guidance and information on the parental rights of employees.
BG 047 What happens to employees when a business changes hands? This guide covers amendments made to TUPE under the Collective Redundancies and Transfer of Undertakings (Protection of Employment) (Amendment) Regulations 2014 which, in the main, came into force on 31 January 2014.
BG 048 Fair dismissal of employees This is a complex area of law and employers who are considering dismissing an employee are strongly advised to seek legal advice. This NFU Business Guide gives an outline of the general position and is not intended to provide comprehensive guidance for all circumstances.
BG 049 Redundancy and redundancy pay This NFU Business Guide is designed to provide general guidance for situations where an employer is proposing to make employees redundant.
BG 135 An introduction to discrimination for employers The Equality Act 2010 (the "Act") came into force on 01 October 2010 and it replaced all discrimination law over the past 40 years. The Act sets out obligations with which employers (amongst others) need to comply.
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 This Business Guide sets out the main provisions of the WTR and explains the rules on flexibilities, which you may be able to invoke in order to dis-apply certain parts of the WTR.
BG 208 Brief guide to agricultural housing law This Business Guide gives a brief overview of agricultural housing law. It is particularly relevant to farmers who have provided or arranged for accommodation for their farm workers.
BG 886 Employing an apprentice Apprenticeships are the Governments preferred route for training. An apprenticeship is a real job with training. It is a way for individuals to earn while they learn, gaining valuable skills and knowledge in a specific job role.
BG 888 The Agency Workers Regulations The purpose of the Agency Workers Regulations 2010 (the Regulations) is to give agency workers the same basic working and employment rights as permanent staff. Some of the entitlements apply from the first day in a role, whereas others do not apply until after 12 weeks in the role.
BG 891 Skills and training Training and skills development is crucial to any business. Within agriculture and horticulture, skills development can increase efficiency, encourage improvements in animal health and welfare, food safety and responsible management of the environment. It can also lead to business opportunities and improvements through a unique selling point or preferred supplier status.
BG 902 Pension Automatic Enrolment The Government wants to encourage all workers to save for their retirement, in as easy a way possible. To facilitate this, pensions legislation was changed in 2012 to help people save more money. The changes in question are known as 'Pension Automatic Enrolment'.
BG 905 Holiday Pay This guide provides relevant background information on the legal provisions relating to holiday pay, including an overview of the case law which has led to the position we are in today. It also looks at the implications of recent developments for agricultural employers and sets out some practical steps that employers can consider.
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 This NFU Business Guide outlines the rights of licensed telecommunications operators to install, operate and maintain cables across land, overground or underground.
BG 091 Telecommunications radio masts This NFU Business Guide outlines the legislation and terms that should be taken into account when negotiating with companies for sites to position radio masts.
BG 091A Telecommunications Masts This NFU Business Guide outlines the legislation and terms that should be taken into account when negotiating with companies in relation to sites for mobile phone masts and apparatus.
BG 096 Pipelines oil and gas This NFU Business Guide gives outline information on the installation of oil and gas pipelines.
BG 097 Pipelines water and sewers This NFU Business Guide gives outline information on the powers available to water companies to construct and maintain water or sewer pipelines in land.
BG 893 Broadband cables across land This Business Guide sets out the package agreed between the NFU and CLA.
Topic Area Reference Title Description
Environment BG 079 Statutory nuisances and how to react to service of smell, noise and other abatement notices A range of farm activities can occasionally produce noise, smell or other air pollution of sufficient intensity to be regarded as a "Statutory Nuisance" by a local authority. In such cases, where a local authority is satisfied that a statutory nuisance is likely to occur or recur in the future, the local authority may issue an Abatement Notice. This NFU Business Guide provides general information and guidance for NFU members on steps to take if served with an Abatement Notice.
BG 164 The use, management and disposal of asbestos in agriculture This Business guide deals with the requirements of the Control of Asbestos Regulations (CAR) 2012. The document also provides an example of an asbestos management plan that can be adapted for your farm to help you comply with the regulations.
BG 167 Liability for flooding The aim of this Business Guide is to give you an overview of the general position when land floods. Flooding can have many causes - for example, a river bursting its banks, the sea overcoming coastal defences, a burst water pipe, too much rainfall, escape of impounded water or run-off from higher to lower ground.
BG 509 Disposal of fallen stock and other animal By products This NFU Business Guide provides information on the rules governing the disposal of animal (including poultry) by-products including fallen stock, still born animals, parts of animal carcases and products of animal origin.
BG 800 The Hedgerow Regulations 1997 Since 1 June 1997 it has been an offence to remove most hedgerows in the countryside without prior approval from the local planning authority in whose area the hedgerow is located. This Business Guide provides NFU members with general information about the relevant legislation and its importance to farm businesses.
BG 814 Straw and stubble burning The ban on the burning of crop residues in the field came into force on 29 June 1993 under the Crop Residue (Burning) Regulations. It is illegal to burn cereal straw and stubble and the residues from oilseed rape, peas and beans in the field, except under certain circumstances (which are detailed in section 3 Exemptions to the ban).
BG 923 Agricultural Waste Waste materials generated on farm such as plastic and cardboard packaging wastes, plant trimmings, demolition rubble and redundant machinery have been controlled since the introduction of The Waste Management (England and Wales) Regulations 2006; these have subsequently been replaced, and the Environmental Permitting (England and Wales) Regulations 2016 currently govern the management of Waste.
Topic Area Reference Title Description
Food BG 700 The EU Food Hygiene Regulations This Business Guide outlines the Food Hygiene Regulations, as they apply to primary production.
BG 701 An Introduction to Hazard Analysis for Food Businesses This Business Guide aims to give an introduction to the principles of hazard analysis and how they can be applied to manage food safety hazards in a food business.
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 All business owners must legally carry out health and safety risk assessments of their activities, including dedicated assessments where specified by the Regulations. This guide aims to provide a straightforward and practical framework that will assist in the preparation of your risk assessments.
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 This NFU Business Guide gives a brief overview of the legal health and safety requirements that you must meet.
BG 164 The use, management and disposal of asbestos in agriculture This Business guide deals with the requirements of the Control of Asbestos Regulations (CAR) 2012. The document also provides an example of an asbestos management plan that can be adapted for your farm to help you comply with the regulations.
BG 579 Farm Safety Focus on Machinery This guide highlights key risks involving farm machinery and provides practical advice on how you can make your farm a safer place for you, your family, your employees and visitors.
BG 580 Farm Safety Focus on Transport This guide highlights key risks involving moving vehicles and provides practical advice on how you can make your farm a safer place for you, your family, your employees and visitors.
BG 700 The EU Food Hygiene Regulations This Business Guide outlines the Food Hygiene Regulations, as they apply to primary production.
BG 701 An Introduction to Hazard Analysis for Food Businesses This Business Guide aims to give an introduction to the principles of hazard analysis and how they can be applied to manage food safety hazards in a food business.
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. It also provides health and safety advice and links to further advice from the Health and Safety Executive (HSE).
BG 868 Fire Safety The Regulatory Reform (Fire Safety) Order 2005 came into effect in October 2006 and replaced 70 pieces of fire safety law. It applies to all non-domestic premises in England and Wales.
BG 874 The safe handling, storage and use of chemicals Using chemicals or other hazardous substances at work can put people's health at risk so the law requires employers to control exposure to prevent ill health. There are two sets of regulations. This business guide provides a brief overview.
BG 877 The reporting of injuries The Reporting of Injuries, Diseases and Dangerous Occurrences Regulations 2013 (RIDDOR), place a legal duty on: Employers, Self-employed people & People in control of premises.
BG 878 Safe use and operation of user worked rail crossings This business guide deals with the safe use and operation of user worked railway level crossings.
Topic Area Reference Title Description
Index Business Guide Index October 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 896A New agricultural dwellings in England New agricultural dwellings in England
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 This NFU Business Guide document discusses the main ways in which tenant farmers can be affected by capital gains tax.
BG 159 Business Asset Disposal Relief Entrepreneurs' Relief (or Business Asset Disposal Relief, as it is now technically known) can be claimed in respect of 'qualifying business disposals' made on or after 6 April 2008. The relief applies for capital gains tax purposes only and is not available to companies.
Topic Area Reference Title Description
Taxation: Diversification BG 059 Furnished holiday accommodation and letting furnished rooms: Taxation This NFU Business Guide document outlines the taxation rules applicable to members who either let furnished holiday accommodation or furnished rooms in their home.
Topic Area Reference Title Description
Taxation: Employment BG 161 Employment or Self employment for tax and National Insurance This NFU Business Guide document outlines the key factors which are taken into account in determining if an individual is employed or self-employed.
Topic Area Reference Title Description
Taxation: General BG 027 Partnerships: notes on their commercial and taxation aspects This Business Guide deals briefly with some aspects of trading as a partnership. It is however only a very general guide.
BG 038 Stock valuations In 1993 HM Revenue & Customs ("HMRC") consulted the Central Association of Agricultural Valuers, the Royal Institute of Chartered Surveyors, The Institute of Chartered Accountants in England and Wales, the Chartered Institute of Taxation, the CLA and the NFU and issued new guidelines. (Business Economic Notes (BEN) 19, now reproduced as Help Sheet HS232) on the basis of stock valuations which would be acceptable to HMRC from 31 March 1993.
BG 067 The herd basis of taxation This NFU Business Guide document sets out the basic provisions and effects of the herd basis and points to consider when deciding whether to apply to adopt this basis.
BG 083 Inheritance Tax: Agricultural Relief on Farmhouses This Business Guide focuses on various points of difficulty in applying the rules on agricultural relief to farmhouses. It draws attention to circumstances in which the relief might be lost particularly where changes are proposed in the ownership of the farm business, or use of the land or ownership of the property.
BG 161 Employment or self Employment or self-employment for taxation and National Insurance
BG 172 Basic Payment Scheme: Taxation & Accounting Implications Although from January 2015 the Single Payment Scheme was succeeded by the Basic Payment Scheme the taxation implications remain very much the same. The standard tax guidance is based upon, a special edition of Tax Bulletin, which was issued by HM Revenue and Customs (HMRC) on 24 June 2005 and a technical release by the chartered accountancy bodies of Scotland, England and Wales issued in August 2008.
BG 173 Payment of Tax Agreeing Payment Terms with HMRC This Business Guide describes the "time to pay" arrangements in the context of an unincorporated business with tax liabilities falling due on 31 January 2020.
BG 207 Aggregates tax This Business Guide is intended to explain the main points and the agricultural exemptions achieved by the NFU. The tax is administered by HM Revenue & Customs ("HMRC").
Topic Area Reference Title Description
Taxation: Income Tax BG 057 Averaging of farming and market gardening profits This Business Guide document outlines the rules applying to averaging of profits.
Topic Area Reference Title Description
Taxation: Inheritance Tax BG 052 Inheritance tax in brief In the main inheritance tax is charged when death occurs. At death it is charged both on "transfers of value" which actually occur at death and also those which have occurred when outright gifts or disposals at less than market value were made up to seven years prior to death.
Topic Area Reference Title Description
Taxation: Rates BG 054E Business Rating England This NFU Business Guide summarises Business Rates and how they affect farmers and growers.
BG 054W Business Rating Wales This NFU Business Guide summarises Business Rates and how they affect farmers and growers.
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? Businesses registered for VAT can reclaim VAT paid on the vast majority of their business expenses and, where their output is subject to VAT, must account to HM Revenue & Customs ("HMRC") for VAT charged to their customers. These customers can, if VAT registered, recover the VAT charged.
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 570 Trailer buying guide This guide provides practical advice and highlights key facts to help you buy or hire a farm trailer that is safe, legal and appropriate for the task.
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
Topic Area Reference 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 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: Income Tax BG 057 Averaging of farming and market gardening profits This Business Guide document outlines the rules applying to averaging of profits.
Topic Area Reference Title Description
Taxation: Inheritance Tax BG 052 Inheritance tax in brief In the main inheritance tax is charged when death occurs. At death it is charged both on "transfers of value" which actually occur at death and also those which have occurred when outright gifts or disposals at less than market value were made up to seven years prior to death.
Topic Area Reference Title Description
Taxation: Rates BG 054E Business Rating England This NFU Business Guide summarises Business Rates and how they affect farmers and growers.
BG 054W Business Rating Wales This NFU Business Guide summarises Business Rates and how they affect farmers and growers.
Topic Area Reference Title Description
Transport: General BG 570 Trailer buying guide This guide provides practical advice and highlights key facts to help you buy or hire a farm trailer that is safe, legal and appropriate for the task.
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
Agriculture BG 151 Transporting unfit animals or offering unfit Animals for Sale at a Market This Business Guide concentrates on allegations that the farmer has either transported an unfit animal, or exposed an unfit animal for sale at market. This document aims to provide a general overview of the law in this area, but is not intended to be a substitute for independent professional advice.
BG 509 Disposal of Fallen Stock and other Animal By products This NFU Business Guide provides information on the rules governing the disposal of animal (including poultry) by-products including fallen stock, still born animals, parts of animal carcases and products of animal origin.
BG 653 Potato Sellers' Checklist This NFU business guide document gives members a checklist to consider before entering into a contract agreement, as well as the most common problems associated with potato sales` contracts.
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
Energy and Utilities BG 090 Telecommunications cables across land This NFU Business Guide outlines the rights of licensed telecommunications operators to install, operate and maintain cables across land, overground or underground.
BG 091 Telecommunications radio masts This NFU Business Guide outlines the legislation and terms that should be taken into account when negotiating with companies for sites to position radio masts.
BG 091A Telecommunications Masts This NFU Business Guide outlines the legislation and terms that should be taken into account when negotiating with companies in relation to sites for mobile phone masts and apparatus.
BG 096 Pipelines oil and gas This NFU Business Guide gives outline information on the installation of oil and gas pipelines.
BG 097 Pipelines water and sewers This NFU Business Guide gives outline information on the powers available to water companies to construct and maintain water or sewer pipelines in land.
BG 893 Broadband cables across land This Business Guide sets out the package agreed between the NFU and CLA.
Topic Area Reference Title Description
Environment BG 079 Statutory nuisances and how to react to service of smell, noise and other abatement notices A range of farm activities can occasionally produce noise, smell or other air pollution of sufficient intensity to be regarded as a "Statutory Nuisance" by a local authority. In such cases, where a local authority is satisfied that a statutory nuisance is likely to occur or recur in the future, the local authority may issue an Abatement Notice. This NFU Business Guide provides general information and guidance for NFU members on steps to take if served with an Abatement Notice.
BG 164 The use, management and disposal of asbestos in agriculture This Business guide deals with the requirements of the Control of Asbestos Regulations (CAR) 2012. The document also provides an example of an asbestos management plan that can be adapted for your farm to help you comply with the regulations.
BG 167 Liability for flooding The aim of this Business Guide is to give you an overview of the general position when land floods. Flooding can have many causes - for example, a river bursting its banks, the sea overcoming coastal defences, a burst water pipe, too much rainfall, escape of impounded water or run-off from higher to lower ground.
BG 509 Disposal of fallen stock and other animal By products This NFU Business Guide provides information on the rules governing the disposal of animal (including poultry) by-products including fallen stock, still born animals, parts of animal carcases and products of animal origin.
BG 800 The Hedgerow Regulations 1997 Since 1 June 1997 it has been an offence to remove most hedgerows in the countryside without prior approval from the local planning authority in whose area the hedgerow is located. This Business Guide provides NFU members with general information about the relevant legislation and its importance to farm businesses.
BG 814 Straw and stubble burning The ban on the burning of crop residues in the field came into force on 29 June 1993 under the Crop Residue (Burning) Regulations. It is illegal to burn cereal straw and stubble and the residues from oilseed rape, peas and beans in the field, except under certain circumstances (which are detailed in section 3 Exemptions to the ban).
BG 923 Agricultural Waste Waste materials generated on farm such as plastic and cardboard packaging wastes, plant trimmings, demolition rubble and redundant machinery have been controlled since the introduction of The Waste Management (England and Wales) Regulations 2006; these have subsequently been replaced, and the Environmental Permitting (England and Wales) Regulations 2016 currently govern the management of Waste.
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
Food BG 700 The EU Food Hygiene Regulations This Business Guide outlines the Food Hygiene Regulations, as they apply to primary production.
BG 701 An Introduction to Hazard Analysis for Food Businesses This Business Guide aims to give an introduction to the principles of hazard analysis and how they can be applied to manage food safety hazards in a food business.
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
Employment BG 003 Sick pay and entitlement This NFU Business Guide looks at the circumstances in which employees who are unable to work because of illness or injury are entitled to payment from their employer.
BG 004A Gangmasters (Licensing) Act: Application, Licensing and Exclusions The Gangmasters (Licensing) Act 2004 (the Act), subject to exclusions, requires labour providers, whether 'gangmasters', recruitment consultants or employment services supplying labour to the agriculture, shellfish gathering, food processing and packaging industries to register their business and obtain a Gangmasters and Labour Abuse Authority (GLAA) licence.
BG 004 Employing Domestic and Migrant Casual and Seasonal Labour This Business Guide is designed to provide a broad outline of what employers need to know about key aspects of this type of employment.
BG 046 Parental rights of employees This NFU Business Guide provides general guidance and information on the parental rights of employees.
BG 047 What happens to employees when a business changes hands? This guide covers amendments made to TUPE under the Collective Redundancies and Transfer of Undertakings (Protection of Employment) (Amendment) Regulations 2014 which, in the main, came into force on 31 January 2014.
BG 048 Fair dismissal of employees This is a complex area of law and employers who are considering dismissing an employee are strongly advised to seek legal advice. This NFU Business Guide gives an outline of the general position and is not intended to provide comprehensive guidance for all circumstances.
BG 049 Redundancy and redundancy pay This NFU Business Guide is designed to provide general guidance for situations where an employer is proposing to make employees redundant.
BG 135 An introduction to discrimination for employers The Equality Act 2010 (the "Act") came into force on 01 October 2010 and it replaced all discrimination law over the past 40 years. The Act sets out obligations with which employers (amongst others) need to comply.
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 This Business Guide sets out the main provisions of the WTR and explains the rules on flexibilities, which you may be able to invoke in order to dis-apply certain parts of the WTR.
BG 208 Brief guide to agricultural housing law This Business Guide gives a brief overview of agricultural housing law. It is particularly relevant to farmers who have provided or arranged for accommodation for their farm workers.
BG 886 Employing an apprentice Apprenticeships are the Governments preferred route for training. An apprenticeship is a real job with training. It is a way for individuals to earn while they learn, gaining valuable skills and knowledge in a specific job role.
BG 888 The Agency Workers Regulations The purpose of the Agency Workers Regulations 2010 (the Regulations) is to give agency workers the same basic working and employment rights as permanent staff. Some of the entitlements apply from the first day in a role, whereas others do not apply until after 12 weeks in the role.
BG 891 Skills and training Training and skills development is crucial to any business. Within agriculture and horticulture, skills development can increase efficiency, encourage improvements in animal health and welfare, food safety and responsible management of the environment. It can also lead to business opportunities and improvements through a unique selling point or preferred supplier status.
BG 902 Pension Automatic Enrolment The Government wants to encourage all workers to save for their retirement, in as easy a way possible. To facilitate this, pensions legislation was changed in 2012 to help people save more money. The changes in question are known as 'Pension Automatic Enrolment'.
BG 905 Holiday Pay This guide provides relevant background information on the legal provisions relating to holiday pay, including an overview of the case law which has led to the position we are in today. It also looks at the implications of recent developments for agricultural employers and sets out some practical steps that employers can consider.
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
Taxation: Diversification BG 059 Furnished holiday accommodation and letting furnished rooms: Taxation This NFU Business Guide document outlines the taxation rules applicable to members who either let furnished holiday accommodation or furnished rooms in their home.
Topic Area Reference Title Description
Taxation: Employment BG 161 Employment or Self employment for tax and National Insurance This NFU Business Guide document outlines the key factors which are taken into account in determining if an individual is employed or self-employed.
Topic Area Reference Title Description
Business Structures BG 027 Partnerships: Notes on their commercial and taxation aspects This Business Guide deals briefly with some aspects of trading as a partnership.
BG 040 Farming as a limited company This NFU Business Guide Document is concerned with the advantages and disadvantages of farmers and growers trading in the form of private limited companies.
BG 212 Business Structures This NFU Business guide is a general introduction to the different structures a farming business can have.
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? Businesses registered for VAT can reclaim VAT paid on the vast majority of their business expenses and, where their output is subject to VAT, must account to HM Revenue & Customs ("HMRC") for VAT charged to their customers. These customers can, if VAT registered, recover the VAT charged.
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
Taxation: General BG 027 Partnerships: notes on their commercial and taxation aspects This Business Guide deals briefly with some aspects of trading as a partnership. It is however only a very general guide.
BG 038 Stock valuations In 1993 HM Revenue & Customs ("HMRC") consulted the Central Association of Agricultural Valuers, the Royal Institute of Chartered Surveyors, The Institute of Chartered Accountants in England and Wales, the Chartered Institute of Taxation, the CLA and the NFU and issued new guidelines. (Business Economic Notes (BEN) 19, now reproduced as Help Sheet HS232) on the basis of stock valuations which would be acceptable to HMRC from 31 March 1993.
BG 067 The herd basis of taxation This NFU Business Guide document sets out the basic provisions and effects of the herd basis and points to consider when deciding whether to apply to adopt this basis.
BG 083 Inheritance Tax: Agricultural Relief on Farmhouses This Business Guide focuses on various points of difficulty in applying the rules on agricultural relief to farmhouses. It draws attention to circumstances in which the relief might be lost particularly where changes are proposed in the ownership of the farm business, or use of the land or ownership of the property.
BG 161 Employment or self Employment or self-employment for taxation and National Insurance
BG 172 Basic Payment Scheme: Taxation & Accounting Implications Although from January 2015 the Single Payment Scheme was succeeded by the Basic Payment Scheme the taxation implications remain very much the same. The standard tax guidance is based upon, a special edition of Tax Bulletin, which was issued by HM Revenue and Customs (HMRC) on 24 June 2005 and a technical release by the chartered accountancy bodies of Scotland, England and Wales issued in August 2008.
BG 173 Payment of Tax Agreeing Payment Terms with HMRC This Business Guide describes the "time to pay" arrangements in the context of an unincorporated business with tax liabilities falling due on 31 January 2020.
BG 207 Aggregates tax This Business Guide is intended to explain the main points and the agricultural exemptions achieved by the NFU. The tax is administered by HM Revenue & Customs ("HMRC").
Topic Area Reference Title Description
Taxation: Capital Gains Tax BG 072 Tenant farmers and Capital Gains Tax This NFU Business Guide document discusses the main ways in which tenant farmers can be affected by capital gains tax.
BG 159 Business Asset Disposal Relief Entrepreneurs' Relief (or Business Asset Disposal Relief, as it is now technically known) can be claimed in respect of 'qualifying business disposals' made on or after 6 April 2008. The relief applies for capital gains tax purposes only and is not available to companies.
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
Health and Safety BG 062 Risk Assessments for Agriculture and Horticulture All business owners must legally carry out health and safety risk assessments of their activities, including dedicated assessments where specified by the Regulations. This guide aims to provide a straightforward and practical framework that will assist in the preparation of your risk assessments.
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 This NFU Business Guide gives a brief overview of the legal health and safety requirements that you must meet.
BG 164 The use, management and disposal of asbestos in agriculture This Business guide deals with the requirements of the Control of Asbestos Regulations (CAR) 2012. The document also provides an example of an asbestos management plan that can be adapted for your farm to help you comply with the regulations.
BG 579 Farm Safety Focus on Machinery This guide highlights key risks involving farm machinery and provides practical advice on how you can make your farm a safer place for you, your family, your employees and visitors.
BG 580 Farm Safety Focus on Transport This guide highlights key risks involving moving vehicles and provides practical advice on how you can make your farm a safer place for you, your family, your employees and visitors.
BG 700 The EU Food Hygiene Regulations This Business Guide outlines the Food Hygiene Regulations, as they apply to primary production.
BG 701 An Introduction to Hazard Analysis for Food Businesses This Business Guide aims to give an introduction to the principles of hazard analysis and how they can be applied to manage food safety hazards in a food business.
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. It also provides health and safety advice and links to further advice from the Health and Safety Executive (HSE).
BG 868 Fire Safety The Regulatory Reform (Fire Safety) Order 2005 came into effect in October 2006 and replaced 70 pieces of fire safety law. It applies to all non-domestic premises in England and Wales.
BG 874 The safe handling, storage and use of chemicals Using chemicals or other hazardous substances at work can put people's health at risk so the law requires employers to control exposure to prevent ill health. There are two sets of regulations. This business guide provides a brief overview.
BG 877 The reporting of injuries The Reporting of Injuries, Diseases and Dangerous Occurrences Regulations 2013 (RIDDOR), place a legal duty on: Employers, Self-employed people & People in control of premises.
BG 878 Safe use and operation of user worked rail crossings This business guide deals with the safe use and operation of user worked railway level crossings.
Topic Area Reference Title Description
Index Business Guide Index October 2021
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 Title Description
NFU Energy

Renewable Guides (Login to view)

Renewable technologies are increasing in popularity due to their cost saving benefits, low maintenance costs and ‘green energy’ they produce. NFU Energy, have put together renewable guides which are filled with information and answers to all your frequently asked questions.