United Kingdom HMRC Guidance: Animals and Animal Food (VAT Notice 701/15) 01 March 202366 views1 min read Update Feb 28, 2023: Assistance dogs are now mentioned in the ‘6.4 Food for working dogs’ section. Find out which live animals and animal foods or feeding stuffs are zero-rated for VAT. Contents 1. Overview 2. Live animals 3. Birds and fish 4. Food for animals 5. Animal feeding stuffs 6. Pet food 7. Canned, packaged and prepared pet food 8. Bird food 9. Commodities sometimes used as animal feed 10. Livery and other care packages Your rights and obligations Help us improve this notice Putting things right Source: www.gov.uk Rate The Windsor Framework: VAT and duty implications How the Windsor Agreement changes the Northern Ireland Protocol