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HMRC internal manual

VAT Food

HM Revenue & Customs
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Items benefiting from the relief: live animals: new developments

Where a live animal, which was not previously generally reared for food in the UK, becomes introduced into the UK and becomes widely used as food, it may be zero-rated. This has happened with ostriches.

Requests for zero-rating of additional species should be referred to the appropriate policy section: see VFOOD0280.