– see also Livestock; Farm animals

Charities engaged in treatment/research

Medicinal products

Substances

Substances directly used for synthesis or testing

Feeding stuffs

Fish bait

Generally

Grazing rights and caring for animals

Greyhound feed

Maggots supplied for use by fishermen

Medicines

Offered for sale for other purposes

Pet food

Seeds or other means of plant propagation

Stud farm supplies, single or multiple supply

Worms used as food for fish in transit

Zero-rating

Human consumption, zero-rating

Imported for laboratory use, relief

Imported, absolute exemption

Live

Abattoirs

Generally

Ornamental fish

Ostriches

Second-hand goods scheme

Live, reduced rate for those normally intended for use in preparation of foodstuffs for human and animal consumption

Meaning

Pet foods, standard-rating

Plant and machinery allowances

Racehorses

Running of animal homes etc., business activity

Trading stock