Livery services are provided for horses in a stable that go beyond the right to occupy the stable.

In Window [2001] BVC 2,299, the tribunal held that:

(1)livery services were ancillary to an exempt supply of stabling; and

(2)there was a single, exempt supply.

HMRC's practice is in Business Brief 21/2001 (21 December 2001), which is reproduced below.

VAT LIABILITY OF STABLING AND LIVERY SERVICES

This Business Brief article explains how Customs and Excise will implement a Tribunal decision on the VAT liability of stabling and livery services supplied together. It updates paragraph 10 of Notice 701/15 (Food for animals).

Tribunal decision

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