Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 4

Live animals, animal feeding stuffs

Schedule 3, paragraph 4 applies the reduced rate of VAT to greyhound feeding stuff supplied in qualifying quantities and to live poultry and live ostriches.

• Greyhound feeding stuff qualifies for the reduced VAT rate where it is packaged, advertised or held out for sale solely as greyhound feeding stuff and supplied in units of not less than 10 kilograms.
• Live poultry and live ostriches are chargeable to VAT at the reduced rate.
• The reduced rate treatment for greyhound feed depends on how the product is presented for sale, not merely on its actual composition or intended use.
• These provisions form part of a broader set of reduced-rate reliefs for live animals and animal feeding stuffs contained in Schedule 3.