VFOOD3680 - 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