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HMRC internal manual

VAT Food

Items benefiting from the relief: animal feeding stuffs: scope

All products which are fed to animals (of any kind) for purposes of nourishment fall within the scope of Item 2 (see VFOOD0200). Item 2 is therefore wide-ranging and includes basic fodder crops and grazing rights (considered a supply of grass) as well as manufactured animal feeds. It covers ingredients for animal feeds, as well as the feeds themselves; and, unlike the relief for human food, it also includes nutritional supplements (for example vitamin preparations) even if supplied in pill or capsule form.

Item 2 does not cover products which are used in the preparation of feed but are not actually fed directly to the animal, such as silage enhancers or products which are fed to the animal for some other purpose than nutrition, such as medicinal products.