The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the VAT implications associated with 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:
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
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