SolvedVFOOD3680 | Items benefiting from the relief: live animals: list of policy changes and dates
From HM Revenue & Customs · VAT Food
Since VAT was introduced the following changes have taken place. In this table, ZR indicates that the animal is zero-rated, and SR that it is standard-rated.
| Animal | Date | VAT |
|---|---|---|
| Bull hire for insemination purposes | Sept 1988 | ZR |
| Fish used as bait (provided fish is fit for human consumption at the time of supply) | 1st Oct 1992 | ZR |
| Ostriches | 1st April 1995 | ZR |
| BSE-infected cattle | 1st Aug 1996 | SR |