A reduced VAT rate of 8% applies to foodstuffs. Some agricultural inputs pay a reduced VAT rate: it is set at 8% for plant protection and veterinary products licensed by the MOFAL, while the water delivered for agricultural production and land improvement services performed by public and cooperative providers are free from VAT (Deloitte, 2016). Irrigation covers about 6 million hectares, which represents about 15.6% of total agricultural land (MOD, direct communication) and about 70-80% of total freshw'ater withdrawals in Turkey.