Tax advisory for fish farms, seafood processors, and marine harvesters.
Fresh fish — zero-rated (basic food). Frozen unprocessed fish — zero-rated. Processed seafood (canned, smoked) — standard-rated 10%. Live seafood — zero-rated. Shellfish — zero-rated (fresh). Fish market sales — zero-rated.
Processing equipment — full input recovery. Fish meal production — standard-rated. Cold storage — standard-rated service. Packaging — standard-rated input. Export of processed seafood — zero-rated. Quality certification — standard-rated.
Fishing vessel fuel — standard-rated. Boat purchase/import — customs + VAT. Aquaculture feed — standard-rated. Fishing license fees — outside scope. Marine insurance — exempt. Port landing fees — standard-rated.
We help seafood businesses navigate zero-rate and standard-rate boundaries.
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