HMRC have updated VAT Notice 701/40.
“Check the VAT rules for food processing and abattoir services.”
Sections 5 and 6 have been updated to explain how Agriculture and Horticulture Development Board levies are treated in respect of VAT from 1 April 2022.
https://www.gov.uk/guidance/vat-rules-for-food-processing-services-notice-70140
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