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HMRC internal manual

VAT Food

Items benefiting from the relief: live animals: diseased animals

A live animal of a kind used as food becomes standard-rated if it becomes infected with a disease that makes it unsuitable for use as food for human consumption. Cattle, or any other breed of animals that is infected with BSE or any other disease which renders them unsuitable for use as food, are taken out of the food chain. With effect from 1st August 1996, the supply of BSE-infected cattle became standard-rated, including any charges made for their slaughter, incineration, rendering and storage. Compensation payments are not included. Questions on compensation payments should be referred the VAT Supply Policy Team.