How to deal with occasional letting of fodder areas?
Only the revenue of the occasional letting of fodder areas is recorded under heading 172 in table K. The area concerned is registered under the appropriate forage crop heading.

The recording in table D is also needed:
a) Farmer owning this land registers average number of animals grazing on the land (the animals belong to other farmer).
b) Farmer renting in this land registers opening and closing valuation of animals grazing on the land (this farmer is owner of animals).

Last update: 4 June 2014 |  Top  |  About this site  |  Help