Flowers may be purchased as a thoughtful gesture. But do you know there is VAT on flowers in the UK? Yes, VAT may be included when purchasing flowers for an employee, a client gift, an office display, or an Interflora order. However, the amount that a business can reclaim depends on the purpose of the purchase, the supplier, and a valid invoice.
In most cases, VAT on flower purchases is charged at the standard UK rate of 20%. This applies to ornamental plants, roses, bouquets, and cut flowers that are supplied by a VAT-registered florist. On the other hand, distinct rules may apply for specific food-producing plants, qualifying exports, delivery charges, and mixed gift orders.
In this guide, you can learn everything about VAT on flowers in the UK, how it applies, when businesses can reclaim VAT, and the current VAT registration threshold.
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Do Flowers Have VAT On Them?
Yes, in the UK, flowers are generally subject to VAT at 20%. In general, flowers are classified as ornamental goods for VAT purposes and taxed accordingly, regardless of whether they are purchased from a supermarket, ordered online, or delivered through a service such as Interflora.
That is why floral arrangements, bouquets, ornamental plants, and fresh flowers are considered standard-rated supplies. Moreover, if you are a VAT-registered business, you are required to charge 20% VAT on these sales, unless a specific exemption or special rule applies.
In the UK, most cut flowers, bouquets, and ornamental potted plants are standard-rated. This means VAT is charged at 20%. However, certain seeds, bulbs and plants supplied for the production of food for human consumption may qualify for zero-rating under HMRC rules.
Are Flowers Exempt From VAT or Standard-Rated?
No, in the UK, flowers are not exempt from VAT and do not qualify for zero-rating just because they are natural products. However, ornamental flowers and plants are generally standard-rated, whereas seeds and plants used for food production may be zero-rated. This means the tax rate depends entirely on their intended use. In most cases, if you are a VAT-registered business, you must charge standard VAT on flowers.
What is the Rate of VAT on Flowers?
To understand VAT on flowers, look at the table below to help you better understand the VAT rate for flowers in the UK.
| Product and Service Type | VAT Rates | Notes |
| Cut flowers and bouquets | 20% | Standard rate of VAT is charged for ornamental use |
| Potted ornamental plants | 20% | If plants are grown for decorative purposes |
| Flower delivery charges | 20% | Matches the standard rate of the main goods |
| Edible flower seeds/bulbs | 0% | Only if specifically sold for human food production |
| Artificial flowers and decorative floral arrangements | 20% | Fall under standard-rated ornamental and decorative home goods |
Is There VAT on Bouquets And Fresh Flowers?
Yes, there is VAT on bouquets and fresh flowers. Fresh flowers and bouquets sold by a VAT-registered business in the United Kingdom are subject to the standard VAT rate of 20%. This includes floral arrangements, seasonal flower displays, hand-tied bouquets, fresh cut flowers, and gift bouquets. Unlike most basic food products, ornamental items and cut flowers purchased for decorative purposes do not qualify for zero-rating, according to GOV.UK VAT Notice 701/38.
Do Florists Have to Register for VAT?
Yes, florists must register for VAT if their taxable turnover exceeds the VAT threshold of £90,000 over a rolling 12-month period. You must register for VAT if you expect to exceed the taxable turnover of £90,000 in the next 30 days.
Voluntary Registration For VAT
You can register for VAT voluntarily at any time when your business turnover is below the VAT threshold of £90,000. If your business incurs substantial VAT on purchases, choosing voluntary registration may be beneficial because it enables you to reclaim VAT on business expenses.
Can You Claim VAT on Flowers For Staff?
If the expense is incurred for a business purpose and the standard VAT recovery conditions are met, you may be able to reclaim VAT on flowers purchased for staff. This generally requires that the business
- Must be VAT-registered
- The purchase be associated with taxable business activities
- A valid VAT invoice be retained
However, output VAT may become due if business gifts given to the same recipient exceed £50 excluding VAT in a 12-month period. Whether VAT can be reclaimed depends on the VAT rules. Whether the flowers qualify as a trivial benefit only affects Income Tax and National Insurance and does not automatically determine VAT recovery.
To be eligible, the benefit must not be cash or a cash voucher, must not be provided under the employee’s contract, and must not be given as a reward for work or performance. Additionally, the cost of the gift must be £50 or less (including VAT).
More importantly, reclaiming VAT on flowers depends on whether they qualify as a business expense under HMRC’s VAT regulations and the reason for their purchase. Keep in mind that the VAT treatment should be considered separately, as the qualification as a trivial benefit does not necessarily mean that the VAT is recoverable.
Do You Pay VAT On Roses?
Yes, you do have to pay VAT on roses. Rather than being zero-rated or exempt, ornamental cut flowers in the United Kingdom are subject to the standard Value Added Tax (VAT) rate of 20%. This includes fresh cut roses, bouquets, or arrangements when purchased from a VAT-registered seller; they typically include 20% VAT.
Is There VAT on Flowers From Interflora?
Yes, there is VAT on flowers from Interflora. If flowers are purchased through Interflora, they are subject to the standard rate of VAT (20%). However, the UK VAT rate on fresh-cut flowers is not zero-rated, so the standard rate applies to most bouquets and floral arrangements sold through Interflora. VAT is generally included in the prices displayed by Interflora for UK consumer purchases ( where applicable). If you are purchasing flowers for business purposes and require a VAT invoice, you should request one from Interflora.
You can claim VAT on flowers from Interflora depending on whether:
- Your business is VAT-registered
- The purchase qualifies for input VAT recovery under HMRC’s rules
Is There VAT on Funeral Flowers?
Yes. Funeral flowers are subject to Value-Added Tax (VAT). If the flowers are purchased directly from a store, such as floral sprays, cushions, and wreaths, they are generally subject to VAT.
However, flowers supplied directly by a florist are generally standard-rated. However, where flowers form part of an exempt funeral director’s supply, different VAT rules may apply.
Is VAT Charged on Flower Delivery in the UK?
Yes, there is VAT on flower delivery if the seller is VAT registered. More importantly, under HMRC rules, delivery charges are subject to the same VAT rate as the principal goods they supply. This means that because cut flowers and ornamental bouquets are subject to the standard 20% VAT rate, the associated delivery fee is also standard-rated at 20%.
The Bottom Line
Both florists and VAT-registered businesses must understand VAT on flower purchases. Most cut flowers, bouquets, roses, and ornamental plants are subject to standard-rated at 20%. However, different rules apply for food-producing plants, exports, staff gifts, and funeral flowers. Before reclaiming VAT, businesses should review the business-gift rules, confirm the purpose of each purchase, and keep valid VAT invoices.
Whether you’re just forming your company or already knee-deep in paperwork, our London-based accountants are ready to jump in. One quick call and we’ll figure out what you actually need.
Need Support With VAT on Flowers?
Struggling with whether VAT should be charged on flowers, staff gifts, or delivery fees? Don’t stress, we are here to help you. At LimitedCompanyAccountants, we review your transactions, verify the appropriate VAT treatment, evaluate the recoverability of input VAT, and help you apply business-gift and trivial-benefit rules.
Disclaimer: The information provided in this article is for informational purposes only and should not be considered as financial advice. Always consult with a professional accountant to ensure compliance with UK laws and regulations.
