VFOOD3260 - Items benefiting from the relief: products used for animal feed and other purposes: chemical and mineral additives
Complete and compound foods and nutritional supplements invariably contain chemical or mineral additives included to supplement the basic ingredients. »Ê¹ÚÌåÓýappse additives will be produced either as single minerals or as pre-mixes. »Ê¹ÚÌåÓýappy are usually supplied to feed manufacturers, although larger farmers may buy them to mix their own feed.
While most pre-mixes are tailored specifically to animal nutritional requirements and, in that particular combination, would have no non-feed uses, single chemicals have obviously many uses other than for feed: even feed grade chemicals would have alternative uses in pharmaceutical or veterinary products. Consequently, single chemicals are always standard-rated for VAT purposes. Pre-mixes which are specialised to an animal’s nutritional requirements are zero-rated, but you must be satisfied that the mix is for nutritional rather than medicinal purposes.