Zero-rating applies to a supply of most commodities recognised as animal feeds by the trade and by farmers except if the supply is one of the excepted items (VATA 1994, Sch. 8, Grp. 1, general item 2; Notice 701/15/2011, para. 5). ‘Animal’ includes bird, fish, crustacean or mollusc (Grp. 1, Note (2)).

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