This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Food

Excepted items: pet food and wild bird food: general

Basic guidance on the liability of pet food is given in VAT Notice 701/15, Food for animals. This section gives further guidance on specific aspects.

It is essential to remember that not all pet foods are standard-rated: only those which are canned, packaged or prepared. See VFOOD8580.