Chapter NMWM06030
Published date | 16 April 2016 |
Record Number | NMWM06030 |
Court | HM Revenue & Customs |
- care of and attention to bulls kept and used in connection with artificial insemination;
- care of and attention to poultry in batteries or other housed poultry;
- drawing and plucking poultry for a first sale, on the premises on which the birds are reared;
- planting, felling and other jobs generally connected with the establishment, maintenance and harvesting of woodland or forests;
- employment in the gardens of a hotel, school, convent, hospital or other institution growing food wholly or mainly for outside sale or for consumption on the premises;
- packing and grading of eggs or other produce on the farm on which the eggs were produced (but not at a packing station);
- pheasant breeding if the land on which they are reared contributes to their upkeep and if they are reared to be eaten or sold as food but not for shooting;
- grass drying where it involves the employer’s own grass;
- agricultural mechanics where they are employed by the farmer himself/herself rather than by a third party or by a contractor.
- care of and attention to poultry or bantams kept solely as a hobby for showing at country shows etc;
- chick sexing;
- seed analysis;
- packing and grading of eggs or other produce at a packing station;
- groundsmen looking after playing...
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