VAT Question

My client is a dog food manufacturer selling his food as working dog food. His working dog food is produced by buying in fresh human grade meats, mincing or cutting it into chunks and packaging it for sale as working dog food, the packaging also stating that the product is not for human consumption. Can the sale of this product qualify for zero-rating as working dog food?

VAT Answer

The sale of working dog food is zero-rated but HMRC’s guidance at section 6.4 of VAT Notice 701/15 and VFOOD8560 clearly shows that there is a two-test approach for a product to be considered to be ‘working dog food’. The first test is that the product is specially formulated to provide working dogs with the additional energy and nutrients they require to perform. The second is that it is held out for sale as working dog food with the packaging clearly demonstrating this and that the product is not suitable for non-working dogs.

In this client’s case the packaging may well meet the second test. However, the product itself is simply human grade meat that has been repackaged and rebranded as working dog food. It has had no additional processes applied to it or additives added to it; it is simply meat in its original state. Therefore it cannot be said to have been “specially formulated” and does not pass the first test.

It will therefore not qualify for zero-rating as working dog food (or as human food, for that matter, as the packaging clearly states “not for human consumption) and is therefore standard-rated as pet food.

Related VAT Questions

VAT on Baby Clothes

My client, who sells baby gifts and accessories, has just registered for VAT. Are these zero-rated supplies like children’s clothing? Items sold include baby sized towels, muslin cloths, blankets

Payroll for UK employees going to work overseas and offshore remote workers

We are frequently asked to advise on the Income Tax and National Insurance treatment of UK employees who are being sent to work overseas, and employees who will work remotely from an offshore locat

Supply and Installation of Window Blinds

My client supplies blinds for windows and back in 2021, supplied and installed some blinds to houses at a new housing development before the houses were complete.

What if the Supplier has Charged UK VAT

Do I need to reverse charge VAT for any supply of services ((i.e., software from Apple, Microsoft, Adobe etc…) with no valid vat receipt (no GB vat number). Is any supply of services (i.e.

Are ‘as new’ goods classed as “second-hand goods” for the Second-Hand Margin Scheme?

My client buys high end, high value footwear, mainly trainers, from private sellers so does not incur VAT when he buys the footwear. However, he will only buy the footwear if they are still boxed a

FRS and transferring your VAT number

My client is a VAT registered sole proprietor who has been operating under the Flat Rate Scheme (FRS). His turnover is now around £200,000, and he has formed a new Ltd Co and transferred his busin

Vantage Fee Protect Customer Testimonials

Having changed over to Vantage a couple of years ago we have been very satisfied with the service. Especially the claims handling and technical advice lines for both our firm and insured clients on employment and business legal matters. The webshop Vantage offer allows our clients to join and pay electronically. This positively impacts our bottom line and makes things simple and efficient for our clients.

Linda Giles Chartered Accountant

Real people, real results

Vantage Fee Protect provide market leading Tax Fee Protection
Insurance schemes through accountants.

Don’t be shy,
get in touch

Vantage Fee Protect provide market leading Tax Fee Protection
Insurance schemes through accountants.

"*" indicates required fields

This field is for validation purposes and should be left unchanged.