VAT: Guide Dogs
David Gauke (The Exchequer Secretary; South West Hertfordshire, Conservative)
It is the type of food, not the type of dog or the use to which the animal is put, which determines the liability for VAT. If assistance dogs consume the same specialised food as working dogs, then their food will already be zero-rated. However, assistance dogs tend not to need this specialised diet and consume the same food as pet dogs, which is standard rated for VAT.