Written question asked by Mike Hancock (Liberal Democrat) on Friday, 6 October 2006, in the House of Commons. It was due for an answer on Monday, 9 October 2006. It was answered by Baroness Primarolo (Labour) on Tuesday, 10 October 2006 on behalf of the Treasury.

Game Birds

Question: To ask the Chancellor of the Exchequer if he will make it his policy to apply standard rate VAT to game birds which are bred for sport; and if he will make a statement.

Answer: VAT zero-rating applies to live animals of a kind generally used as, or used to produce, food for human consumption. The scope of the relief is therefore defined by the type of animal concerned and whether it can be considered to be food according to the ordinary and every day meaning of the word. Game birds are therefore zero-rated.Basing the VAT treatment on the reason for purchase, or the final use, of the animal would be difficult to administer and create significant complexities for both business and HM Revenue and Customs. While the Government keeps all taxes under review, there are no current plans to alter the VAT treatment of game birds.

Secondary information