Zero-rating applies to a supply of live animals of a kind generally used as, or yielding or producing, food for human consumption (VATA 1994, Sch. 8, Grp. 1, general item 4; Notice 701/14/2015, para. 3.1 and Notice 701/15/2011, para. 2).

Animal includes bird, fish, crustacean or mollusc (VATA 1994, Sch. 8, Grp. 1, Note (2)). A supply of the right to catch fish is a composite standard-rated supply of such a right, rather than a zero-rated supply of fish (Chalk Springs Fisheries (1987) 3 BVC 1,341).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.