HMRC internal manual

VAT Food

VFOOD3240 - Items benefiting from the relief: products used for animal feed and other purposes: organic products used as fertilisers

Blood, bonemeal, fishmeal and other meat and fish by-products may be used either as animal feeding stuffs (usually as an ingredient in a compound feed) or as a fertiliser. Because they are relatively expensive (as against mineral or chemical fertilisers), organic fertilisers are produced primarily for horticultural rather than agricultural use, often packaged for retail sale in gardening shops or garden centres.

Like animal feed products, fertilisers are strictly controlled. The Fertiliser Regulations 1991 require a similar form of statutory declaration for fertilisers as for feed; but

  • in the case of products sold as fertilisers, the declaration must detail the levels of nitrogen; while
  • if the product is intended for feed use, it will show levels of protein or other nutritional components.