Farming and other rural activities

The sale, hire or loan or supply of part of an interest in the following live animals can be zero-rated if it is of a kind that is generally used in the UK as, or yielding or producing, food for human consumption:

• •meat animals
• •dairy animals
• •poultry (except ornamental breeds), including those for egg production. The zero-rating also includes most breeds of chicken, game birds and ostriches
• •ducks - includes Aylesbury, Campbell (Khaki Campbell), Indian Runner, Muscovy, Pekin and derivatives and crossbreeds of these ducks
• •geese - includes Brecon Buff, Chinese Commercial, Embdem, Roman, Toulouse and derivatives and crossbreeds of these geese
• •turkeys - includes Beltsville White, British White, Broadbreasted White, Bronze (Broadbreasted Bronze), Norfolk Black and derivatives and crossbreeds of these turkeys
• •honey bees. The hire of honey bees for pollination purposes is zero-rated. However, if the bees are supplied in a hive, the hive will be standard-rated and an apportionment made between the cost of the bees and the hive.
• •fish (except ornamental breeds and coarse fish) that are recognised as food for human consumption, including those for production of edible roes
• •crustacea - lobsters, oysters, shrimps, mussels, prawns, whelks, etc used for human consumption
• •deer (excluding ornamental breeds)

Animals that will be kept as pets can be zero-rated only if they are of a kind that is normally used for human food production, eg rabbits (other than ornamental breeds). The hire of a bull for insemination purposes will also be zero-rated as will fish