An agricultural specialist at the UK200Group of independent chartered accountants and lawyers says farmers could face an extra tax bill following changes to VAT rules on self storage. The alert comes from Tim Watkins of Gloucestershire-based Randall & Payne chartered accountants,a UK200Group member firm, in the wake of last month’s change in the VAT rating on self storage, the letting of space to a third party in which to store their own goods. The rating changed from exempt to the 20 per cent standard rate on 1 October.

 A Gloucestershire farm is reaping the rewards after a decision to switch to green energy.

After a £160,000 investment, Berkeley Heath Farm near Dursley has completed the installation of new roof and ground-mounted solar panel arrays – a decision the farm’s climate conscious owner Tony Cullimore says is only the beginning of his green energy plans. Mr Cullimore says that since March this year, the 186-acre farm has used 95 per cent of power generated by the solar panels, selling five per cent back to the grid.