Value Added Tax (General) (Amendment) Regulations, 2025 (No. 77)
From 1 January 2026 sunflower seed, crude and cooking oil, threshing machines and produce grading machines join the VAT zero-rated list, while asparagus, celery, artichokes, olives, grapefruit and other listed produce come off it.
The First Schedule to the Value Added Tax (General) Regulations, 2003 — the list in Part I that carries zero-rating — is amended with effect from 1 January 2026.
Removed from item (7) are a set of fresh produce lines: asparagus (0709.20.00), celery other than celeriac (0709.40.00), globe artichokes, olives and other vegetables under headings 0709.59.00, 0709.60.90, 0709.91.00, 0709.92.00 and 0709.99.00, together with grapefruit and pomelos (0805.40.00) and other citrus under 0805.90.00.
Added in their place are sunflower seeds (1206.00.00), crude oil (1512.11.00) and cooking oil (1512.19.90), other threshing machines (8433.52.00) and machines for cleaning, sorting or grading eggs, fruit and other agricultural produce (8433.60.00).
The practical effect is a shift in favour of oilseed and mechanisation inputs and against the listed fresh produce lines. Importers and retailers of the removed items should re-check the VAT treatment of those tariff codes from 1 January 2026; the instrument amends the schedule and does not say how transitional stock is to be treated.
What changed
- Sunflower seeds, crude oil and cooking oil added to the VAT schedule from 1 January 2026
- Threshing machines and produce cleaning, sorting and grading machines added
- Asparagus, celery, artichokes, olives and other listed vegetables removed
- Grapefruit, pomelos and other listed citrus removed
Who this affects
- Importers and retailers of fresh produce under the removed tariff codes
- Sunflower seed and cooking oil importers and processors
- Farmers and dealers buying threshing and grading machinery
Plain-language summary — not legal advice. Always read the full instrument.