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Live animals

The sale of many live animals will be zero-rated as they can fall within the scope of zero-rating for ‘food’. For details of the kinds of live animals covered by zero-rating and for a general overview of the scope of zero-rating for food, see the Liability ― food and catering guidance note.

Animal food

The supply of food that is fed to animals can generally be zero-rated as the zero-rating for food extends to animal feeding stuffs. For the meaning and examples of animal feeding stuffs, see the Liability ― food and catering guidance note.

However, the zero-rating is subject to a number of important exceptions which are set out in the Liability ― food and catering guidance note.

See also the Liability ― food and catering guidance note for a general overview of the