VAT Rates
ANIMALS - LIVE
Rate
Standard rate
Remarks
Excludes livestock. Also excludes horses normally intended for use in the preparation of foodstuffs or in agricultural production. Livestock and horses referred to above are liable to VAT at the livestock rate. Section 46(1)(d) refers. Live horses other than horses normally intended for use in the preparation of foodstuffs or in agricultural production are liable at the reduced rate. Paragraph 13B(1) of schedule 3 refers. Live greyhounds are liable at the reduced rate. Paragraph 13B(3) of schedule 3 refers. Live poultry and live ostriches are liable at the reduced rate, paragraph 4(2) of schedule 3 refers. Live shellfish are zero rated. Paragraph 8(1) of schedule 2 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)