Is There VAT on Flowers in the UK? Rates | Rules & Exceptions

VAT on flowers refers to the HMRC rules that determine whether cut flowers, ornamental plants, seeds, or wreaths are standard-rated, zero-rated, or exempt for UK tax purposes.

Businesses selling bouquets, florists supplying event arrangements, and retailers importing fresh stems rely on correct VAT classification for accurate pricing and compliance.

Standard-rated flowers include most decorative bouquets and indoor plants, while zero-rated categories cover certain plants grown for human consumption, such as herb seedlings.

HMRC Notice 701/48 defines these distinctions and outlines how purpose, product type, and supply method determine the final VAT rate for flowers in the UK.

When Do Flowers Have VAT On?

The majority of flower purchases in the United Kingdom are subject to the standard rate of VAT, which is currently 20%. This rate applies to anything considered an ornamental product or a standard retail service.

Cut Flowers and Bouquets (20% VAT)

The most common purchase, the fresh, non-edible cut flower, falls squarely into the standard-rated category.

• Cut Flowers and Foliage: Whether you are buying a single red rose, a bunch of tulips, or a mixed bouquet, the price will almost certainly include the 20% standard rate of VAT. This rule applies regardless of whether the flowers are fresh, preserved, or dried.

• Floristry Services: The assembly of a bouquet or a floral arrangement is a service that is also standard-rated. When you purchase a hand-tied bouquet, the single price covers both the standard-rated flowers and the standard-rated service (the florist’s labour, wrapping, and sundries like ribbons and paper). Therefore, the full price you pay includes the VAT on flowers and the associated service charge.

• Potted Plants (Ornamental): Indoor pot plants (e.g., orchids, peace lilies, succulents) and outdoor bedding plants intended for decorative purposes are also standard-rated at 20%. This is a key distinction from plants grown for food, which we will discuss later.

Ancillary Goods (20% VAT)

The non-flower components of a delivery also typically carry the standard rate.

• Vases and Containers: If a vase or container is included and forms a significant part of the overall value, its supply will be standard-rated. In most mixed supplies, the whole composite supply, including the vase, is treated as the flowers’ supply, making the entire sale subject to VAT on flowers at 20%.

• Chocolates, Wine, and Teddy Bears: Any accompanying gift items sold alongside the bouquet are separate supplies, almost all of which are standard-rated at 20%. The florist must correctly account for VAT on each component of a mixed supply.

Where VAT is 0%

While the standard VAT rate on flowers is 20%, UK VAT law provides specific exceptions under which plants and seeds are treated as essential agricultural supplies or part of the food chain, allowing them to be zero-rated (0%).

Food-Producing Plants and Seeds

HMRC provides clear guidance on which plants fall under the zero-rate category:

• Plants Grown for Food: Any plant, tree, or shrub primarily grown for the purpose of producing food for human or animal consumption is zero-rated. This includes items such as:

  • Vegetable seedlings (tomato, cabbage, onion sets).

  • Fruit trees and bushes (apple, pear, raspberry canes).

  • Herb plants (basil, mint, thyme) when sold specifically for culinary use.

• Seeds and Bulbs for Food/Crops: Seeds, bulbs, tubers, and spores of a kind used for growing food crops (for instance, seed potatoes, onion seeds, or even edible flower seeds where the primary intent is culinary) are zero-rated.

• Seeds for Flowers: Interestingly, the actual seeds/bulbs used to grow ornamental flowers are also often zero-rated, provided they are sold as seeds for planting. Once those seeds become a mature, ornamental cut flower, the rate shifts to 20%. The VAT distinction here is one of initial purpose and classification.

You can get insights about VAT in the UK from our detailed guides:

Is There VAT on Road Tax in the UK? Guide for Businesses and Individuals
Is There VAT on Alcohol in the UK? A Complete Guide to Alcohol Tax and VAT
Are Books VAT Exempt in the UK? Guide for Readers | Publishers | Businesses
What is VAT Exempt? VAT Exempt Items in the UK for 2025
What is VAT and How VAT Works in the UK

The Zero-Rate vs. Standard-Rate Trap

Florists and garden centres must be meticulous in distinguishing between zero-rated and standard-rated supplies. A common scenario for confusion is the herb plant:

• Herb Plant for Food (0%): A pot of basil sold in the vegetable section of a supermarket, advertised for culinary use.

• Herb Plant for Ornament (20%): A lavender plant sold in the decorative plant section of a garden centre, intended for a border or a pot on a patio.

The crucial determinant is the product’s nature and how it is held out for sale. If a floristry business sells a gift basket containing a standard-rated bouquet alongside a zero-rated pack of seeds, the VAT must be apportioned correctly on the invoice.

Interflora, Relay Services, and the VAT Treatment

The question, “Is there VAT on flowers from Interflora?” introduces a layer of complexity relating to flower relay services and principal vs. agent relationships, which is a specialised area of VAT accounting.

How Interflora and Relay Networks Handle VAT

• Interflora (or similar relay services) acts as an Agent and a Principal. When a customer places an order via a large network like Interflora, the transaction usually involves three parties: the Customer, the Relay Service (e.g., Interflora), and the Delivering Florist (the local business).

• Agency vs. Principal Supply: The relay service typically acts as an agent in arranging the sale between the customer and the delivering florist. The delivering florist (the one physically making the bouquet and delivery) is the one making the principal supply of the flowers and services, and it is their VAT status that determines the final VAT charge to the customer.

• Delivering Florist’s VAT Status: If the local florist is VAT-registered (meaning their taxable turnover exceeds the current HMRC threshold, which is £90,000 for the 2024/25 tax year), they must charge 20% VAT on the full value of the flowers and service. If the local florist is not VAT-registered (they are below the threshold), they cannot charge VAT.

• The Customer Experience: When you purchase from a large online platform, the price displayed will generally be inclusive of VAT, operating on the assumption that the florist fulfilling the order is VAT-registered. If you request a VAT receipt (which Interflora is obligated to provide, quoting their VAT registration number for their portion of the supply), the final accounting accurately reflects the VAT on flowers charged by the supplying business.

Accounting for Florists: Input VAT, Output VAT, and the Flat Rate Scheme

For florists and small business owners, understanding input and output VAT is paramount to compliance and profitability.

Input VAT (Reclaiming VAT on Purchases)

A VAT-registered florist can reclaim the Input VAT they pay on their business expenses. This is a critical component of maximising profit.

• Flower Stock: When a florist purchases wholesale cut flowers, wrapping, ribbons, or sundries, they pay 20% VAT to their supplier. This Input VAT can be reclaimed from HMRC, reducing the business’s overall tax liability.

• Business Expenses: VAT is also reclaimed on business overheads, such as van fuel (subject to specific rules), rent on commercial premises, marketing costs, and accountancy fees.

Output VAT (Charging VAT on Sales)

The Output VAT is the VAT on flowers the florist charges to their customers. Since cut flowers are standard-rated, this is nearly always 20%.

• The VAT Cycle: A VAT-registered florist totals their Output VAT (VAT charged on sales) and deducts their Input VAT (VAT paid on purchases) to determine the net payment due to HMRC.

  VAT Payment Due = Output VAT} – Input VAT

• Non-Registered Florists: Florists whose annual taxable turnover is below the registration threshold are not legally required to register for VAT. They do not charge Output VAT to their customers, which can offer a temporary price advantage, but they cannot reclaim the Input VAT on their purchases, potentially leading to higher internal costs as their growth accelerates.

The VAT Flat Rate Scheme (FRS) for Florists

Some small floristry businesses opt for the VAT Flat Rate Scheme (FRS) to simplify their accounting.

• Simplified Accounting: Instead of calculating Input VAT on every purchase, the business pays a fixed percentage of its gross (VAT inclusive) turnover to HMRC.

• Floristry FRS Rate: For a florist, the fixed FRS rate is currently 7.5% (assuming the trade is classified under ‘Florist’ or similar retail category).

• Trade-Off: While it simplifies the process, the business generally cannot reclaim Input VAT on purchases (except for capital assets over £2,000). For a high-purchase business like a florist, where flower stock and sundries are major costs, the FRS may not always be the most tax-efficient choice compared to standard VAT accounting. Professional advice is essential to determine the most advantageous approach to managing the VAT rate on flowers for your business model.

The Global Perspective: How Much GST on Flowers?

The UK’s VAT system is one model of consumption tax. Understanding the question, “How much GST on flowers?” requires a brief look at the Goods and Services Tax (GST) used in other jurisdictions, notably Australia, Canada, and India.

While VAT and GST are functionally similar, the rates and exemptions differ significantly.

• GST in Australia: Australia’s GST rate is generally 10%. Fresh food is typically GST-free, but cut flowers are generally treated as non-food products and are therefore subject to the 10% GST.

• GST in Canada (Federal): The federal GST rate is 5%. Cut flowers and floristry services are standard-rated and are subject to the 5% GST (plus provincial sales tax, if applicable).

• Key Takeaway: The UK’s 20% VAT on flowers is a distinct national rate. While the underlying principle of a consumption tax is the same as GST, one must never assume that the VAT rate on flowers in the UK aligns with a GST rate elsewhere. Tax rules are always jurisdiction-specific.

The Bottom Line

To definitively answer the question, “Is there VAT on flowers in the UK?” for a typical consumer purchase, the answer is a resounding YES, at the standard rate of 20%.

For anyone involved in the floristry trade, from the flower farmer to the online retailer, the detailed and complex rules surrounding what constitutes a zero-rated food plant versus a standard-rated ornamental plant, and how to account for this through VAT returns, is a legal and financial imperative. Misclassification can lead to significant penalties from HMRC.

For both compliance and profitability, florists must diligently maintain records and seek professional accountancy advice to navigate the specifics of Input VAT, Output VAT, and the complexities introduced by national and international relay services.

Disclaimer: The content on AccoBee.co.uk is for informational purposes only and do not constitute tax or financial advice. 

We recommend consulting a certified tax professional or the HM Revenue and Customs Dept (HMRC) for accurate guidance. AccoBee.co.uk is not responsible for any decisions made based on the information provided.