VAT Rates
ANIMAL FOOD - FEED (Fertilisers, feeding stuffs, certain seeds, etc...)
Rate
Zero rated: 0%
Remarks
The zero rate may extend to food-grade additives and chemicals solely for use in animal feeding stuffs. However, the standard rate applies to animal feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets. Pigeon feed is zero rated. Also the reduced rate applies to Greyhound feeding stuff in certain circumstances. Paragraph 4(1) of schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 12(3)