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HMRC internal manual

VAT Food

Excepted items: pet food and wild bird food: biscuits and meal for cats and dogs

Since excepted item 6 specifically excludes biscuits and meal for cats and dogs from relief without any reference to their having to be pet food, these products are standard-rated irrespective of whether they are for pet animals or not. The zero rating allowed for complete racing greyhound foods therefore does not apply to meal (that is, cereal mixers) or biscuits for racing greyhounds or working dogs.

Since the exclusion is not subject to the conditions for pet food, biscuits and meal are standard-rated whether sold packaged or loose.