Food ― pet food

Produced by Tolley
Food ― pet food

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Food ― pet food
  • When is pet food excluded from zero-rating?
  • What is a pet?
  • What are poultry and game?
  • When is food canned, packaged or prepared?
  • What are biscuits and meal for cats and dogs?
  • How to decide if a product is held out for sale for pets?
  • Practical points for businesses supplying pet food

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

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.

When is pet food excluded from zero-rating?

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:

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