The sale of ducks is zero rated, but racing pigeons are standard rated.
The sale of ducks is zero rated, but racing pigeons are standard rated.
Eels, salmon and trout are VAT free when sold dead or alive, but bream, perch, pike and tench are standard rated.
Embryos of animal species which are used for human food may be zero-rated but “anything below” the embryo stage is standard-rated.
Girls Brigade officers’ dress hats are standard rated. Girls Brigade soft forage hats are zero-rated.
Children’s clothing made from the skin of goats is zero rated, but only if not made from Yemen, Mongolian or Tibetan goats.
Chocolate body paint is zero rated, but a bar of chocolate is standard rated.
Colouring books are zero rated unless they contain swear words, nudity or theft – in which case they are standard rated.
In the Spearmint Rhino case it was ruled that there is no VAT on lap dances, however in Wilton Park Ltdthe decision was that VAT was due.
A new Tribunal case ruled that marshmallows of an unusual size are zero rated, while normal sized marshmallows continue to be standard rated.
Ferret food has recently been ruled to be subject to 20% tax when previously it was VAT free (from 1973).