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Official guidance
VAT Food

VFOOD8500 · Excepted items: pet food and wild bird food

  • VFOOD8520 · General
  • VFOOD8540 · What is a pet?
  • VFOOD8560 · What constitutes a pet food?
  • VFOOD8580 · Canned, packaged or prepared
  • VFOOD8600 · Products used for feeding fish
  • VFOOD8620 · Rats, mice, day-old chicks and similar sold as food for ‘exotics’
  • VFOOD8640 · Biscuits and meal for cats and dogs
  • VFOOD8660 · Wild bird food
  1. Excepted items: pet food and wild bird food: contents
  2. Excepted items: pet food and wild bird food: general

VFOOD8520 | Excepted items: pet food and wild bird food: general

From HM Revenue & Customs · VAT Food

Basic guidance on the liability of pet food is given in VAT Notice 701/15, Food for animals. This section gives further guidance on specific aspects.

It is essential to remember that not all pet foods are standard-rated: only those which are canned, packaged or prepared. See VFOOD8580.

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