Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 13B

Horses and greyhounds

Schedule 3 paragraph 13B applies the reduced rate of VAT to the supply of live horses and greyhounds, the hire of horses, and related insemination services and horse semen.

• The reduced VAT rate applies to supplies of live horses (other than those intended for foodstuffs or agricultural production, which qualify for the livestock rate), the hire of horses, and supplies of live greyhounds.
• Insemination services for greyhounds and for non-food/non-agricultural horses, including nominations and "no foal, no fee" arrangements, and the supply of horse semen from such horses, are all taxable at the reduced rate.
• Horses intended for the food chain or for agricultural production qualify for the lower livestock rate, provided the purchaser gives the supplier a written declaration confirming their status as a slaughterhouse operator or farmer, with name, address and PPSN or VAT number.
• Flat-rate farmers selling horses to other unregistered persons are not liable to VAT, but sales to VAT-registered traders qualify for the flat-rate addition; flat-rate farmers receiving insemination services from abroad must register and self-account for Irish VAT on those services.