Commentary

701/15/11 Animals and animal food

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

701/15/11 Animals and animal food

Part V8 HMRC Notices | Commentary

701/15/11
Animals and animal food

December 2011

This notice cancels and replaces Notice 701/15 (March 2002).

1 General

1.1 What is this notice about?

This notice explains which—

  1.  

    —     live animals—see Sections 2 and 3; and

  2.  

    —     animal foods or feeding stuffs—see Sections 4 to 10;

are zero-rated.

Paragraph 10.3 has been updated to include the liability of livery packages provided by special purpose stables.

1.2 Who should read this notice?

The information will be of interest to—

  1.  

    —     farmers;

  2.  

    —     animal breeders;

  3.  

    —     livestock markets;

  4.  

    —     animal feed manufacturers;

  5.  

    —     pet food manufacturers;

  6.  

    —     pet shop owners;

  7.  

    —     owners of stables, kennels and similar establishments which care for animals; and

  8.  

    —     wholesalers and retailers of animal food.

Main narrative treatment—V4.222–V4.223, V4.225.

2 Live animals

2.1 What supplies of live animals are zero-rated?

You can zero-rate the—

  1.  

    —     sale;

  2.  

    —     hire or loan; or

  3.  

    —     supply of a part interest (a share),

of a live animal provided it is of a kind generally used in the UK as, or yielding or producing, food for human consumption.

Animal includes bird, fish, crustacean and mollusc.

Main narrative treatment—V4.225.

2.2 What animals are zero-rated?

Examples of zero-rated animals are—

  1.  

    —     meat animals;

  2.  

    —     dairy animals;

  3.  

    —     poultry (except ornamental breeds), including those for egg production—see paragraph 3.1;

  4.  

    —     honey bees; and

  5.  

    —     fish (except ornamental breeds and coarse fish), including those for production of edible roes—see paragraph 3.2.

2.3 What animals are standard-rated?

Examples of standard-rated animals are—

  1.  

    —     bumble bees;

  2.  

    —     ornamental birds and fish;

  3.  

    —     racing pigeons; and

  4.  

    —     horses.

2.4 Are all animals that produce edible meat zero-rated?

No. Although some unusual

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