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HMRC internal manual

VAT Food

HM Revenue & Customs
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Items benefiting from the relief: live animals: list of policy changes and dates

Since VAT was introduced the following changes have taken place. In this table, ZR indicates that the animal is zero-rated, and SR that it is standard-rated.

### Animal ### Date ### VAT
Bull hire for insemination purposes Sept 1988 ZR
Fish used as bait (provided fish is fit for human consumption at the time of supply) 1st Oct 1992 ZR
Ostriches 1st April 1995 ZR
BSE-infected cattle 1st Aug 1996 SR