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Where Taxpayers and Advisers Meet

Working dog/sheep dog

simpsonite
Posts: 99
Joined: Wed Jun 24, 2009 11:58 am

Working dog/sheep dog

Postby simpsonite » Tue Jul 30, 2019 8:26 am

Hi all,
Could someone clarify whether a sheep dog/working dog is exempt/zero or standard rated for VAT?

Thanks,
simpsonite

darthblingbling
Posts: 268
Joined: Wed Aug 02, 2017 9:09 pm

Re: Working dog/sheep dog

Postby darthblingbling » Tue Jul 30, 2019 12:14 pm

PAYE as it's an employee. Plus an hour for lunch :D

robbob
Posts: 2827
Joined: Wed Aug 06, 2008 4:01 pm

Re: Working dog/sheep dog

Postby robbob » Tue Jul 30, 2019 5:08 pm

I am guessing the vat treatment is more like a bumble bee (standard rated) than a honey bee (zero rated).
If that's the case i would default to standard rated
2.1 Supplies of live animals that are zero-rated
You can zero rate the sale, hire or loan or supply of a part interest (a share) of a live animal provided it’s of a kind generally used in the UK, or yielding or producing food for human consumption.
Animal includes bird, fish, crustacean and mollusc.
Its very poorly worded however there is nothing in the above that would give hope that a dog would qualify for the zero rating as it doesn't produce or yield food - although the sensible thing if in doubt would be to seek written advise from the vat office. If one really wanted to go try - could you argue you were going to eat the dog when its done its duties? - i don't think that's illegal at present however its deffo generally not done and if you are a seller then its deffo not an option as i'm pretty sure selling dogmeat is illegal.

https://www.gov.uk/guidance/animals-and-animal-food-notice-70115#live-animals

simpsonite
Posts: 99
Joined: Wed Jun 24, 2009 11:58 am

Re: Working dog/sheep dog

Postby simpsonite » Wed Jul 31, 2019 8:29 am

PAYE as it's an employee. Plus an hour for lunch :D

:lol: :lol: :lol:

simpsonite
Posts: 99
Joined: Wed Jun 24, 2009 11:58 am

Re: Working dog/sheep dog

Postby simpsonite » Wed Jul 31, 2019 8:36 am

Hi robbob,
Thanks for your response.
I suppose the dogs could be eaten but i feel that is not the intent here :D

I was not aware of the differing vat treatment regarding the honey bee & bumble bee :shock:


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