Schedule 3, Part 5 Supplies of Certain Live Plants and Similar Goods (para. 22)
This Part sets out special provisions in accordance with Article 122 and Annex III (paragraph (11)) of the VAT Directive.
Plants and bulbs, etc.
(1) The supply of nursery or garden centre stock consisting of live plants, live trees, live shrubs, bulbs, roots and the like, not being of a kind specified in paragraph 12(4) of Schedule 2, and cut flowers and ornamental foliage not being artificial or dried flowers or foliage.
(2) The supply of miscanthus rhizomes, seeds, bulbs, roots and similar goods used for the agricultural production of bio-fuel.