V4.225 Live animals
This paragraph examines live animals which are zero-rated under VATA 1994, Sch 8, Group 1, Item 4.
For an overview the scope of the zero-rating for food in VATA 1994, Sch 8, Group 1, see V4.217.
The supply of live animals (including bird, fish, crustacean and mollusc1) is zero-rated where they are of a kind generally used as food for human consumption (eg in the form of meat from the dead animal), to yield food for human consumption (eg milk), or to produce food for human consumption (eg honey)2.
Types of animals used as food—live animals(zero-rating)
It is necessary to establish that the breed of animal under consideration is of a kind with those animals which are used as food in order to demonstrate that it is 'of a kind generally used as … food for human consumption'.
Fish and ornamental fish
In Chalmers3, it was held that koi carp bred as ornamental fish are not zero-rated under this heading as they are not