– see also Livestock; Farm animals

Charities engaged in treatment/research

Medicinal products

Commentary – VAT Reporter ¶50-600
Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, item 9
HMRC Guidance – Notice 701/6

Substances

Commentary – VAT Reporter ¶50-600
HMRC Guidance – Notice 701/6

Substances directly used for synthesis or testing

Legislation/Regulatory – VATA94 Sch. 8, Grp. 15, item 10

Feeding stuffs

Fish bait

Commentary – VAT Reporter ¶20-230 ; VAT Reporter ¶20-253 ; VAT Reporter ¶20-350

Generally

Commentary – VAT Reporter ¶20-350

Grazing rights and caring for animals

Commentary – VAT Reporter ¶20-350

Greyhound feed

Commentary – VAT Reporter ¶20-400

Maggots supplied for use by fishermen

Case Law – Fluff Ltd (t/a Mag-it) v Customs and Excise Commissioners. [2001] BVC 489 ; Fluff Ltd t/a Mag-it. [1999] BVC 2,121

Medicines

Commentary – VAT Reporter ¶20-425

Offered for sale for other purposes

Commentary – VAT Reporter ¶20-350

Pet food

Commentary – VAT Reporter ¶20-350
Case Law – (1986) 2 BVC 205,472 ; Supreme Petfoods Ltd [2011] TC 00896

Seeds or other means of plant propagation

Commentary – VAT Reporter ¶20-375

Stud farm supplies, single or multiple supply

Case Law – Commissioners of Customs & Excise v. Scott. (1977) 1 BVC 139 ; Customs and Excise Commissioners v. Bushby. (1978) 1 BVC 158

Worms used as food for fish in transit

Case Law – Pier Aquatics. [1992] BVC 678

Zero-rating

Commentary – VAT Reporter ¶20-205 ; VAT Reporter ¶20-350–VAT Reporter ¶20-400
Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Human consumption, zero-rating

Legislation/Regulatory – VATA94 Sch. 8, Grp. 1

Imported for laboratory use, relief

Legislation/Regulatory – SI 1984/746 art. 5, 6, Sch. 2, Grp. 5

Imported, absolute exemption

Commentary – VAT Reporter ¶63-810(3)

Live

Abattoirs

Commentary – VAT Reporter ¶20-430

Generally

Commentary – VAT Reporter ¶20-430

Ornamental fish

Commentary – VAT Reporter ¶20-430

Ostriches

Commentary – VAT Reporter ¶20-430

Second-hand goods scheme

Commentary – VAT Reporter ¶48-630
HMRC Guidance – Notice 718

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

Case Law – EC Commission & Anor v Ireland (Case C-108/11). [2013] BVC 168 ; European Commission v Netherlands (Case C-41/09). [2011] BVC 445

Meaning

Commentary – VAT Reporter ¶20-205 ; VAT Reporter ¶20-430
Legislation/Regulatory – VATA94 Sch. 8, Grp. 1, Note (2), Grp. 15, Note (2), Grp. 16, Note (3)

Pet foods, standard-rating

Commentary – VAT Reporter ¶20-210 ; VAT Reporter ¶20-350

Plant and machinery allowances

Commentary – Tax Reporter ¶245-500
HMRC Guidance – CA21220
Case Law – ABBOTT (H.M. INSPECTOR OF TAXES) v. ALBION GREYHOUNDS (SALFORD), LTD. ; EARL OF DERBY v. AYLMER (Surveyor of Taxes). ; NORMAN v. GOLDER (H.M. INSPECTOR OF TAXES)

Racehorses

– see Horses and ponies; Racehorses

Running of animal homes etc., business activity

Commentary – VAT Reporter ¶10-885

Trading stock

Commentary – Tax Reporter ¶205-200