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HMRC internal manual

VAT Food

HM Revenue & Customs
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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.