VAT Rates

ANIMALS (DEAD) - SUPPLIED AS FOOD (Food and drink)

Rate

Zero rated: 0%

Remarks

Includes all dead animals. However, the zero rate also extends to certain live molluscs which are boiled alive in the process of cooking or are eaten live. Certain inedible parts of animals such as hides are liable at the standard rate.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(b) Schedule: 2 Paragraph: 8(1), 12(3)

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