V4.223 Animal feeding stuffs—excepted items

Part V4 Exemption, zero-rating and reduced rates

V4.223 Animal feeding stuffs—excepted items

V4.223 Animal feeding stuffs—excepted items

This paragraph examines the exception from zero-rating for pet-food.

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

For the meaning of animal feeding stuffs in the context of VATA 1994, Sch 8, Group 1, see V4.222.

The supply of pet foods are excluded from zero-rating1. This comprises:


    •     canned, packaged or prepared pet foods


    •     packaged foods which are not pet foods, for birds other than poultry or game


    •     biscuits and meal for cats and dogs

Meaning of pet food—food excepted items (zero-rating)

In VFOOD8560, HMRC suggests that a pet food is 'any product that is being supplied for consumption by pet animals, which would include both pet species and pet individuals of non-pet or mixed species'.

In Popes Lane Pet Food Supplies Ltd2 it was held that it is the intention of the seller, not that of the customer, which determines whether or not a product is 'pet food'. Thus, a product is pet food if it is held out to possible purchasers as being intended primarily for pets. A trader may do this by labelling it as such, displaying it on a shelf marked 'pet food', or by holding himself out as supplying pet foods and nothing else.

In Norgate3 (a case concerning sales from market stall regarded as animal feeding stuffs) it was suggested that the fact that a product is held out for sale in small quantities may indicate that it is intended

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