If you are a farmer who operates under the Agricultural flat rate scheme ( the alternative to vat registration for farmers)  you should be aware of the following criteria which may affect your eligibility;

• If your business has an annual turnover of more than £230,000 for farming activities
• At the end of any month your business has a turnover of  more than £230,000 for the prior 30 day period

• Your business no longer produces goods/services qualifying for the AFRS
• Your business is sold or changes from a sole proprietor to a limited company
• You become insolvent

If any of these apply to your business, you are no longer eligible for the AFRS and must register for VAT and you will not get the benefit of the flat rate scheme.