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HMRC internal manual

VAT Food

Items benefiting from the relief: live animals: embryos

Embryos used for breeding purposes are accepted as live animals and zero-rated. Embryos used for experimental purposes, and embryos of standard-rated animals, are standard-rated.

All supplies below the embryo stage will not be treated as supplies of live animals. Supplies of ova and sperm are therefore, standard-rated.

Chicken eggs, and other eggs used as food for human consumption, are always zero-rated.