The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note explores the exclusion from the zero-rating for food that applies to pet food (and certain other animal foods).
For an overview of the scope of zero-rating for food in VATA 1994, Sch 8, Group 1, see the Food ― overview of zero-rating guidance note.
In-depth commentary on the legislation and case law surrounding the exclusion for pet food (and other animal foods) can be found in De Voil Indirect Tax Service V4.223.
Although animal feeding stuffs can generally be zero-rated as food (see the Food ― what is food? guidance note), there is an exception to this for pet food and certain other animal foods which are standard-rated.
The exception covers the following:
canned, packaged or prepared pet foods
packaged foods for birds other than poultry or game
biscuits and meal for cats and dogs
VATA 1994, Sch 8, Group 1, excepted Item 6
The following table sets out species that HMRC considers to be pets and those that it consid
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