VAT Rates
PET SHOPS - SUPPLIES BY
Rate
Standard rate
Remarks
Animal feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds and domestic pets is Standard rated. However, Pigeon food is Zero rated. Greyhound feeding stuff that is packaged,advertised or held out for sale solely as greyhound feeding stuff and that is supplied in units of not less than 10kg is liable at the Reduced rate.Paragraph 4(1) of Schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)