Is There VAT on Flowers in the UK?

VAT on flowers in the UK determines how businesses and consumers are charged when buying or selling floral products. Under HMRC rules, cut flowers and bouquets are generally standard-rated at 20%, while plants, seeds, and bulbs for food production may qualify for zero-rated VAT.

The correct VAT treatment depends on the product type and its use, whether sold by florists, garden centres, supermarkets, or online retailers.

Understanding these distinctions helps businesses remain compliant and avoid overpaying tax. This guide explains each VAT category for flowers, including exemptions, mixed supplies, and practical examples from HMRC.

What Is VAT and Why Does It Matter for Flowers?

VAT (Value Added Tax) is a consumption tax levied on goods and services in the UK. As of 2025, the standard VAT rate remains 20%. Most consumer purchases, including flowers, are subject to this rate — but there are exceptions.

Understanding VAT on flowers is essential because different types of flowers and the reasons for their sale can determine whether they’re standard-rated, zero-rated, or even exempt.

Official HMRC VAT Notice 701/38 provides full guidance on plants and flowers and their VAT treatment.

The Core Principle of VAT on Flowers in the UK: Standard-Rated vs. Zero-Rated

The bedrock of UK VAT legislation is the distinction between standard-rated, zero-rated, and exempt supplies. When considering VAT on flowers, the key is to determine which of the first two categories the product falls into, as it directly relates to its economic purpose.

The Standard Rate (20%): Ornamental Flowers and the ‘Supply’ of Luxury

The vast majority of floral products purchased by consumers in the UK are subject to the Standard Rate of VAT, currently standing at 20%.

This rate applies to goods deemed ‘ornamental’, that is, items bought for display, decoration, or aesthetic pleasure, rather than for consumption as food.

HMRC Notice 701/38 (Food) explicitly outlines which items are standard-rated.

This includes, but is not limited to:

1. Cut Flowers: This category encompasses almost all single stems, bunches, or packaged flowers, regardless of type, used for display. For instance, the query, “Is there VAT on roses?” can be answered with a firm yes, a bunch of cut roses is a standard-rated supply at 20%.
2. Ornamental House Plants: Potted plants, such as orchids, ferns, cacti, and flowering plants supplied in a ready-to-display state (i.e., in soil or a growing medium within a container), are standard-rated. The supplier is not simply selling a seed or a bulb but a fully developed ornamental item.
3. Bulbs, Corms, and Tubers for Ornamentation: While seeds and bulbs for food production are zero-rated, if the product is clearly intended to grow a decorative flower (e.g., daffodil or tulip bulbs), it is standard-rated.

The underlying tax logic here is simple: if the flower or plant is purchased purely for its aesthetic qualities or to enhance a domestic or commercial environment, it is treated as a standard-rated good.

This principle applies to all VAT-registered florists, garden centres, and online retailers selling these ornamental supplies.

The Zero Rate (0%): The Essential Exemption for Food Production

The crucial exception to the 20% rule is found in the UK’s commitment to making essential food items more affordable. Schedule 8, Group 1 of the VAT Act 1994 zero-rates the supply of most foodstuffs and HMRC VAT Notices.

Critically, this zero-rating extends to seeds and plants that are primarily used to grow food for human consumption.

The following items related to the floral and horticultural trade are zero-rated for VAT:

• Seeds for Edible Crops: Packets of vegetable seeds (e.g., carrot, lettuce, pea) and seeds for fruit-bearing plants are zero-rated.
• Plants for Edible Crops: Seedlings, small plants, trees, and bushes supplied for the purpose of growing food. This includes young vegetable plants, fruit trees (e.g., apple, cherry), and berry bushes.
• Herbs and Edible Flowers: Fresh culinary herbs (e.g., basil, rosemary, thyme) and flowers that are intended to be consumed (e.g., nasturtiums, violas) are zero-rated. However, if a herb is sold as an ornamental house plant (e.g., a large, decorative basil plant sold outside the food section), a supplier could potentially justify the Standard Rate.

The difference in tax treatment hinges entirely on the nature of the supply. A rose bush (ornamental) is standard-rated; an apple tree (food-producing) is zero-rated.

This distinction is paramount and highlights why florists and garden centres must meticulously categorise their inventory for HMRC compliance.

Read Our more Detailed Guides on VAT:

What is VAT and How VAT Works?

What is VAT Exempt in the UK: All VAT Exempt Items

Are Books VAT Exempt in the UK? A Complete Guide for 2025

Is VAT Chargeable on Alcohol in the UK?

Is There VAT on Car Parking in the UK?

Is There VAT on Food Items in the UK?

Services, Bouquets, and the ‘Mixed Supply’ Conundrum

The complexity of VAT on flowers escalates when a product combines multiple elements, such as the flowers themselves, the labour for arrangement, the wrapping, and any delivery charge. HMRC’s detailed definition is found in VAT Notice 700: The VAT Guide

From a VAT perspective, the supplier must determine whether they are making a single supply (a composite supply) or multiple distinct supplies (a mixed supply).

Is there VAT on bouquets of flowers in the UK?

The vast majority of times, the answer to “Is there VAT on bouquets of flowers in the UK?” is unequivocally Yes, at the Standard Rate (20%).

A bouquet is a prime example of a composite supply. In a composite supply, one element is the principal supply, and the others are merely ancillaries to that main supply.

When a customer purchases a wedding bouquet or a bereavement spray, their essential aim is to acquire the final, arranged floral piece, not just the raw materials.

• Principal Supply: The finished, ornamental bouquet (Standard-Rated).
• Ancillary Elements: The cost of the cellophane, ribbon, wiring, the florist’s labour, and often, the delivery charge.

Because the main component, the ornamental flowers is standard-rated, all ancillary services and materials take the same VAT liability.

Therefore, the total price of the bouquet, including the labour and materials, must have 20% VAT applied to it by the VAT-registered florist.

It is not permissible to separate the invoice into ‘flowers’ (20%) and ‘labour’ (0%), it is all considered a single, standard-rated supply of an arranged floral product.

Is there VAT on flowers from Interflora?

The rise of online flower delivery services and aggregators introduces another layer of tax complexity, often tied to the question: “Is there VAT on flowers from Interflora?” or similar digital platforms.

The VAT position depends on whether the platform acts as agent or principal, per HMRC VAT Notice 700/34 (Agent and Principal)

The VAT position depends on the contractual relationship, specifically whether the platform acts as an agent or a principal.

1. The Florist as Principal: In most cases, services like Interflora act as a marketing or order aggregation channel. The order is passed to a local florist (the Principal), who then physically makes the bouquet and delivers it.
   • The local florist invoices the customer (either directly or via the platform) for the standard-rated bouquet (20% VAT).
   • The platform charges the florist a commission or service fee. This fee for digital marketing/order handling is a Standard-Rated supply of services from the platform to the florist.
2. The Platform as Principal (Digital Supply): If the online platform buys the flowers from the florist and resells them to the customer in their own name, they become the Principal.
   • The platform (if VAT-registered) charges 20% VAT on the total cost of the flowers and delivery to the customer.

In almost all scenarios involving a third-party platform, the final consumer will be paying 20% VAT on the floral supply and delivery, provided the underlying supplier is VAT-registered.

The complexity lies mainly in the B2B invoicing for the florist’s commission structure, but the consumer’s experience with VAT on flowers remains standard-rated.

The Potted Plant Paradox: Ornamentation vs. Early-Stage Growth

One common area of confusion is the distinction between selling a plant for immediate display versus one for growth.

• Standard-Rated: A large, mature hydrangea plant in a decorative ceramic pot, sold for placing on a patio, is clearly ornamental and is 20% standard-rated.
• Zero-Rated: A packet of hydrangea seeds is zero-rated if sold purely as a seed. A tray of young vegetable seedlings is zero-rated.

The line is drawn at the point of sale and the customer’s reasonable expectation. If a plant is supplied as a developed, ready-to-use ornamental item, it carries the 20% rate.

If the supply is of raw seeds or cuttings intended for a further, significant period of cultivation by the customer, then the zero-rate for seeds may apply, even for ornamental varieties, providing they are not sold as part of a kit or arrangement.

Input Tax and Reclaiming VAT

The issue of VAT on flowers takes on significant financial implications for VAT-registered UK businesses. While consumers merely pay the Output VAT, businesses may have the right to reclaim the Input VAT they have paid on purchases, provided the expenditure meets strict HMRC criteria.

According to HMRC VAT Notice 700/7: Business Promotions and Gifts

Can you claim back VAT on flowers?

The critical question for any company accountant or tax department is: “Can you claim back VAT on flowers?” The answer is conditional and rests entirely on the purpose of the expenditure, as per the HMRC rules for input tax deduction.

A VAT-registered business can typically only reclaim the VAT on goods or services that are used, or to be used, wholly and exclusively for the purpose of their taxable business supplies.

Reclaiming Input VAT on Flowers for Specific Business Uses

The treatment of VAT on flowers purchased by a business varies dramatically based on the scenario:

1. Flowers for Resale (The Florist/Garden Centre)

• Reclaim Status: Fully Reclaimable.
• A VAT-registered florist buying a shipment of cut stems or roses from a wholesaler is purchasing goods for resale. This is a clear business expenditure, and the Input VAT paid to the wholesaler is fully reclaimable. The Output VAT is then charged to the customer at 20% on the final sale.

2. Flowers for Office Decoration (The General Business)

Reclaim Status: Generally Reclaimable.

• If a corporate office buys a weekly bouquet of flowers in the UK to place on the reception desk, this is generally considered an overhead cost of maintaining a professional business environment (similar to cleaning, lighting, or furniture). The Input VAT should be fully reclaimable, provided the business is making fully taxable supplies. The key is that this must be a genuine business overhead and not disguised entertainment.

3. Flowers as Client Gifts

Reclaim Status: Conditional (The £50 Gift Rule).

• This is a highly scrutinised area. A business giving a client a floral arrangement (e.g., a thank you gift) may reclaim the Input VAT only if the total cost of the gift to that client, over a 12-month period, does not exceed £50 (net of VAT). If the cost of the flower gift to that client is more than £50, the Input VAT is not reclaimable. The gift must also not be part of a series of gifts to the same person.

4. Flowers for Staff Welfare and Entertainment

Reclaim Status: Usually Not Reclaimable (Entertainment).

• If VAT on flowers is incurred for a staff social event (e.g., a Christmas party decoration), it is generally considered staff entertainment. Input VAT on staff entertainment is explicitly not reclaimable, except in very specific circumstances (e.g., promotional events that are also attended by staff).
• However, if flowers are sent to a staff member who is ill or bereaved, HMRC may allow the reclaim under ‘staff welfare,’ provided the business has a clear, non-discriminatory policy in place. This is a grey area, and the claim should be made cautiously and supported by documentary evidence.

In summary, a prudent Tax Advisor will always advise businesses to classify their purchase of VAT on flowers based on the ultimate recipient and purpose before attempting any reclaim.

Zero-Rated Flowers: Not All Blooms Are Taxable

While VAT on flowers often means a 20% rate, certain plants and flowers are zero-rated, especially if they’re intended for food production. These include:

• Edible flowers such as nasturtiums, pansies, and violas
  
• Herbs like basil, thyme, mint, and rosemary
  
• Seeds and bulbs for growing edible plants or herbs
  
• Fruit trees and vegetable plants (e.g. tomato plants, apple trees)
  

HMRC’s View on Flora

The expert interpretation of VAT on flowers requires a deep dive into specific HMRC guidance, particularly concerning seeds, bulbs, and the specific application of zero-rating.

Seeds, Bulbs, and Cuttings: A Deep Dive into Zero-Rating

HMRC’s distinction between zero-rated seeds and standard-rated plants is one of the most technical areas.

1. Ornamental Seeds: Interestingly, seeds, even those for growing ornamental plants like roses or rare decorative species, are technically zero-rated, provided they are sold solely as seeds. The zero-rate applies to all seeds unless they are combined with standard-rated items.
2. The ‘Supplied as a Plant’ Rule: The moment the supplier begins the growing process—by putting the seed, bulb, or cutting into soil or any medium for the purpose of growing, and then sells the resulting plant or cutting in that medium, it ceases to be a zero-rated seed/bulb and becomes a standard-rated ornamental plant. This transformation is crucial: a bare rose root is often zero-rated, but a rose plant in a pot ready for planting in a garden is standard-rated.

This subtle shift in VAT liability is vital for growers and garden centres. It moves the product from the zero-rated ‘seed’ category to the standard-rated ‘ornamental supply’ category as the value is added through cultivation.

Charities, Exemptions, and the Correct Interpretation

The competitor analysis noted potential exemptions for charitable, educational, and religious purposes.

The supply of flowers is not exempt or zero-rated purely because the end purpose is charitable or religious.

• Charitable Retail: If a VAT-registered florist sells a bouquet of flowers in the UK to a church for a wedding, the florist must charge 20% VAT. The purpose of the purchase does not alter the VAT liability of the supply.
• The Small Charity Exemption: The only way a charity sells flowers without VAT is if the charity is not VAT-registered because its turnover is below the compulsory registration threshold (e.g., £90,000 for 2024/25) or if the sale falls under a specific, narrow VAT exemption for fundraising, which is not tied to the product itself but to the nature of the event and the turnover.

It is critical that businesses, particularly those working with non-profit organisations, understand that VAT on flowers is determined by the standard HMRC classification, not the charitable status of the buyer.

VAT and the Corporate Gifting Policy

We must revisit the corporate gifting issue, as it is a common purchase point that intersects with the question of Is there VAT on roses? in a B2B context.

A business wants to send a dozen premium roses to a major client.

• The Florist’s Responsibility: The florist charges 20% VAT to the business on the cost of the roses, arrangement, and delivery.
• The Business’s Reclaim:
  • If the cost (net of VAT) is £45, the business reclaims the Input VAT.
  • If the cost (net of VAT) is £55, the business cannot reclaim any of the Input VAT, as it breaches the £50 annual limit per person. The entire VAT amount is effectively an irrecoverable business cost.

This level of detail demonstrates the expertise required to manage the financial impact of VAT on flowers within a corporate structure.

VAT Exemptions: Special Cases to Know

There are also exemptions where VAT may not apply even though the product is usually standard-rated. These exemptions are based on the end-use of the flowers and the type of buyer.

1. Charitable Purposes

If a charity purchases flowers for fundraising events or as donations, these can be VAT-exempt. This includes sales from or to charitable organisations, under certain conditions.

2. Educational Purposes

Flowers used in schools, colleges, or universities for science or horticulture projects may qualify for VAT exemption.

3. Religious Use

Flowers purchased for churches or religious ceremonies (weddings, altars, etc.) may fall under special VAT treatment. The exemption applies if the flowers are used for direct religious purposes and the buyer qualifies.

Always keep documentation proving the purpose to justify exemptions when audited by HMRC.

Special Cases: When VAT Rates Might Vary

Some scenarios don’t fit neatly into standard or zero-rated categories. Here are a few examples:

1. Plant-Growing Kits

If a kit includes seeds (zero-rated) and decorative elements (standard-rated), VAT is usually charged at the standard rate, unless the zero-rated part dominates the value.

2. Mushroom Kits

Mushroom kits sold in basic packaging (like cardboard boxes) and intended for home food production are zero-rated.

3. Mixed Hampers or Gift Sets

When flowers are sold alongside food, wine, or candles, the entire package might be standard-rated, even if some contents qualify for zero-rating.

Why It Matters for Florists and Consumers

If you’re running a flower shop, garden centre, or selling plants online, proper VAT classification ensures you don’t:

• Overcharge customers
  
• Underpay HMRC
  
• Miss out on input VAT claims
  

And as a consumer, understanding VAT on flowers helps you know where your money goes — especially during big purchases like weddings, funerals, or seasonal events.

The Bottom Line

So, is there VAT on flowers? Yes, but not always. While most decorative flowers and potted plants are subject to 20% VAT, edible flowers, herbs, and certain use-cases like education or charity may qualify for zero-rating or exemptions.

Understanding these rules can save you money, help you comply with HMRC regulations, and empower you to make smarter buying and selling decisions. As VAT laws evolve, staying informed ensures you stay compliant and financially savvy.