VAT on our goods

Our deer antler and buffalo horn are zero rated for VAT. The following information outlines the VAT status;

 

Reference 1; https://www.gov.uk/guidance/vat-rules-for-food-processing-services-notice-70140

4.2 Zero-rated goods

Goods produced in abattoirs are zero-rated if they’re:

  • fit for human consumption
  • animal materials, used in the manufacture of food for animals or pets, and the Animal By-Products (Enforcement) (England) Regulations 2011) and parallel legislation in devolved administrations permits the use of the materials, and the animal materials are used in premises approved by the Order

Reference 2; https://www.gov.uk/guidance/animals-and-animal-food-notice-70115

6.1 The liability of pet food

Any animal food is standard-rated which is:

  • biscuit or meal for cats and dogs, see paragraph 6.5
  • specially prepared for a pet species, see paragraphs 7.3 and 7.4
  • canned or packaged as pet food, see paragraph 7.2
  • held out for sale as pet food

7.5 Other ‘animal food’ processes

Products which have undergone any of these processes are animal food but are standard-rated only if they’re packaged or held out for sale as pet food:

  • mixing or blending of different ingredients (other than those described in paragraph 7.4)
  • washing or polishing
  • cooking (except meat or meat products, see paragraph 7.4)
  • mincing, dicing and similar processes (except meat for dogs, see paragraph 6.1)
  • inclusion of additives

Reference 3; https://www.gov.uk/hmrc-internal-manuals/vat-food/vfood8580

Once you have established that a product is a pet food, is it then necessary to decide whether it is canned, packaged or prepared before it is ruled to be standard-rated.

Packaged means pre-packed for retail sale in any sealed bag, carton or other container of 12.5 kilograms or less.

If you simply put loose produce in a plain paper or polythene bag at the point of sale, it is not packaged. This applies whether the bag is filled after your customer has bought it, or ahead of time in anticipation of sale.

 

Our buffalo horn is an abbatoir productᴬ that is looseᴮ and held as loose stock. It is diced to size. When sent to our fulfilment warehouses it is sent un-packaged in a single carton. It is only individually packaged after the point of sale when being dispatched. We therefore believe it is zero rated.

Our deer antler is naturally collected product and occasionally from an abbatoir productᴬ that is looseᴮ and held as loose stock. It is diced to size. When sent to our fulfilment warehouses it is sent un-packaged in a single carton. It is only individually packaged after the point of sale when being dispatched. We therefore believe it is zero rated.