Value Added Tax Consolidation Act 2010 Schedule 2 paragraph 12

Fertilisers, feeding stuffs, certain seeds, etc

Paragraph 12 of Schedule 2 applies the zero rate of VAT to fertilisers supplied in bulk, animal feeding stuffs other than pet food, and seeds, plants and similar items used for sowing to produce food.

• Fertiliser supplied in units of not less than 10 kilograms qualifies for the zero rate, provided its sale or manufacture is not prohibited under the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955.
• Animal feeding stuff is zero-rated, but feeding stuff packaged, sold or otherwise designated for dogs, cats, cage birds or domestic pets is excluded.
• Seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes used for sowing to produce food are zero-rated.
• The 10-kilogram minimum for fertiliser is intended to confine the zero rate to product sold for agricultural rather than domestic use.