Phil Hogan
Ceist:124 Mr. Hogan asked the Minister for Finance if he has any intention of removing VAT from dog food in order to give a similar concession as is applicable to the horse industry; and if he will make a statement on the matter.
Written Answers. - Dog Food VAT.
Dog food, in common with pet food generally, is liable to VAT at the standard rate. In Irish law, these products are specifically excluded from the scope of the zero rate which applies to farm animal feeding stuffs, including horse feed.
It would not be possible to confine any concession in the pet food area to dog food alone. Any generalised concession must be ruled out on grounds of budgetary cost.