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HMRC internal manual

VAT Food

Items benefiting from the relief: live animals: animal imports

All meat imported for human consumption or for animal feeding stuffs is zero-rated. Presently, buffalo meat, kangaroo meat, and other types of meat are on sale in UK shops. Whereas the meat of these animals is zero-rated, the importation of a live kangaroo, buffalo or other live animal which is not generally reared for food in the UK, is standard-rated.