FRA Flat Rate Addition (VAT)

FRA (Flat Rate Addition)

We are registered with the VAT authorities as “flat rate farmers”. This means that we charge our VAT registered customers a “flat rate addition” (FRA) of 4% on all our supplies.

(The prices on our website include post and packaging but not the 4% FRA)

VAT registered customers will be charged the additional 4% FRA. This will be itemised in the bill and can be reclaimed in the usual way (as for VAT).

Non VAT registered customers do not need to add either VAT or FRA; the prices shown on our website are what you pay and do include p&p.

As we are not registered for normal VAT we do not have a VAT number

Our FRA registration Number is : FRF 10-000071