# VAT experts - is horse feed standard or zero rated?



## Fragglerock (16 December 2009)

Please settle an argument - person on the VAT helpline couldn't say whether it was or wasn't.


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## emz1 (16 December 2009)

Zero as its food


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## JamesEarwaker (16 December 2009)

yes food doesnt count, goes down as zero.


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## hackedoff (16 December 2009)

HMRC's national advice line tends not to advise and some of the above responses are correct but for the wrong reasons! 

In fact many 'food' products are not zero rated, hence high profile legal cases concerning VAT and Jaffa cakes amongst other exciting things.

In the case of animal feeds, food doesnt qualify for zero rating if it is held out as pet food. 

Horses are not classed as pets by HMRC so unless their food is sold specifically as branded for pet horses it will be zero rated. Spillers etc's food is generally not classed as being marketed for pets so should be zero rated.

I have attached an extract from HMRC's public notice on Animals and animal feeds, it states:
6.3 Non-pet species kept as pets
Some animals that are not pet species may be kept as pets, such as:

chickens; 
horses and ponies; 
rabbits; 
reptiles; and 
sheep.
Their food can be zero-rated unless it is packaged or held out for sale in a way that shows it is intended for a pet.

Oh well, back to the day job drafting much much more on VAT....


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## cptrayes (16 December 2009)

On the subject of VAt, buy your wood pellet bedding as fuel and not as animal bedding!


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## MrWoof (16 December 2009)

It will be in black and white on the Invoice from your Supplier.


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## Donkeymad (16 December 2009)

Shows it's about time horses were given a definate classification - pet or agriculture.


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## nellieelephantxx (17 December 2009)

Horse Feed is zero vat, most treats, suppliments etc are vatable

The same goes for working dog food (chudleys working crunch etc, is zero vat)

Horses are still classed as working animals and a good thing too as feed would be so expensive if vat was added to it.


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