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FOOD SUPPLEMENTS - ANIMALS ( Fertilisers, feeding stuffs, certain seeds, etc. )

Rate

Zero rated: 0%

Remarks

Zero rated supplements include vitamins and minerals for oral consumption without further preparation. However, food supplements for dogs, cats, cage birds or domestic pets are liable at the Standard rate. Paragraph 12 (3) of Schedule 2 excludes such supplements from the zero rating.

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

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

Published: 03 August 2018 Print this page

 
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