Dáil Éireann Debate, Tuesday - 20 June 2023
243. Deputy Claire Kerrane asked the Minister for Finance if consideration has been given to reducing VAT on animal food from the current rate of 23%, given the impact of the cost-of-living crisis on families, and animal shelters being unable to afford animal food; and if he will make a statement on the matter. [29206/23]
View answerThe VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the Directive provides that all goods and services are liable to VAT at the standard rate unless they are exempt from VAT or fall within Annex III of the Directive, in respect of which Member States may apply reduced rates or, in limited circumstances, zero rates of VAT.
In general, the standard rate of VAT applies to pet food. This includes bird seed for cage birds, and all other feeding stuff packaged, sold or otherwise designated for use of dogs, cats, cage birds or domestic pets. However, Greyhound feeding stuff that is packaged, advertised or held out for sale solely as greyhound feeding stuff and that is supplied in units of not less than 10 kilograms is liable at the reduced rate (13.5%).
A zero rate of VAT applies to animal feed, excluding feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets.
Changes in VAT rates are considered as part of the normal annual Budget and Finance Bill process.
