V4.222 Animal feeding stuffs

This paragraph examines the application of zero-rating to animal feeding stuffs.

For an overview the scope of the zero-rating for food in VATA 1994, Sch 8, Group 1, see V4.217.

Animal feeding stuffs, including those for bird, fish, crustacean and mollusc, are zero-rated1 unless they fall within one of the excepted items described in V4.223.

Meaning of animal feeding stuffs—animal feeding stuffs (zero-rating)

In Chapman & Frearson Ltd2 the term 'animal feeding stuffs' was construed by the Tribunal in its ordinary sense. The Tribunal suggested this means things which, when given to animals to eat, nourish them, but not to include, for instance, things which merely enable animals to digest other things more effectively and which are not in themselves nutritious.

Relief is not limited to foods which have been subject to some degree of processing or manufacture and includes, for example, grass for consumption by animals3.

HMRC takes the view that most commodities recognised as animal feeding stuffs by the trade and by farmers are zero-rated4.

However, HMRC also takes the view that the following goods are excluded from

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