Horse Passports: VAT

House of Lords written question – answered on 4th February 2004.

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Photo of Lord Burnham Lord Burnham Conservative

asked Her Majesty's Government:

Whether a decision has been finalised on the application of VAT to horse passports.

Photo of Lord McIntosh of Haringey Lord McIntosh of Haringey Parliamentary Under-Secretary, Department for Culture, Media & Sport, Parliamentary Under-Secretary (Department for Culture, Media and Sport) (Media and Heritage)

The issue of horse passports by a VAT-registered business in return for payment is a service that would be subject to VAT.

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