This paragraph covers 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 is excluded from zero-rating1. This food comprises:
- Ìý
•ÌýÌýÌýÌý canned, packaged or prepared pet foods
- Ìý
•ÌýÌýÌýÌý packaged foods which are not pet foods, for birds other than poultry or game
- Ìý
•ÌýÌýÌýÌý 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
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