Seeds are zero-rated if used either as a food of a kind used for human consumption or as animal feeding stuffs (VATA 1994, Sch. 8, Grp. 1, general item 3; Notice 701/38).

Pre-germinated seed

Generally, zero-rating applies to grass seed because of the extensive use of grass as animal feed. This includes supplies to and by garden centres, local authorities and grass seed to be grown on set aside land. However, pre-germinated grass seed and turf are not used for the propagation of animal feed and are standard-rated (Notice 701/38/2011, para. 5.3).

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