I have a specific question with regards to animals and animal food (VAT Notice 701/15) - I have a client that runs a pet shop, and they regularly purchase raw dog food to sell onto the public. Having read the above mentioned notice I would understand that such raw food should be standard rated - this is due to the following paragraphs within the notice:
4.1 Food for animals that’s zero-rated
You can zero rate most food that is to be fed to animals (including birds, fish, crustaceans and molluscs) except:
canned, packaged or prepared pet food, see sections 6 and 7
packaged food for wild birds, see section 8
biscuits and meal for cats and dogs, see paragraph 6.5
General animal feeding stuffs are dealt with in more detail in section 5. Products with more than one use that are sometimes used as animal food are covered in section 9.
4.2 How to tell if a product is intended to be fed to animals
You cannot zero rate animal food simply because it was zero-rated when you bought it. You must hold it out for sale as animal food. Held out for sale includes the:
way you label, package, display, invoice, advertise or promote the product
heading under which the product is listed in a catalogue, web page or price list
And also considering the information as written in Section 6
I have spoken over webchat to HMRC about the above, and been advised that they cannot answer a technical question unless I formally write in to them.
Just wanted to get someone elses opinion on it if poss?
PS - Assume that the above is talking about raw food that is not for working dogs, which I understand is a different matter...