Category

VAT Rate Applicable

1.

Accommodation

(a)

If letting only of paddocks, stables

exempt (or 20%, if waiver of exemption in place)

(b)

Letting, minding etc. supplied by unregistered farmers

not taxable

(c)

Letting, minding etc. supplied by others

12.5%

2.

Bridles

20%

3.

Exports of horses

zero

4.

Equine swimming pools:

Lettings Short- term

exempt (or 20%, if waiver of exemption in place )

5.

Farrier’s services:

(a)

Repair and maintenance of

12.5%

hooves

(b)

Supply and fitting of shoes

20%

6.

Livery:

(a)

By unregistered farmers

Not taxable

(b)

Other

12.5%

7.

Groom’s services:

(a)

By unregistered farmers

not taxable

(b)

Other

12.5%

8.

Horses:

The supply of horses by

(a)

Unregistered farmers

not taxable

(b)

Other

4.3%

The hiring / leasing of horses by

(a)

Unregistered farmers

not taxable

(b)

Other

4.3%

9.

Horse boxes:

20%

10.

Imports of horses:

(a)

Permanent

4.3%

(b)

Temporary

not taxable

11.

Insurance and Agency services:

(a)

Intra E.C.

exempt

(b)

Outside E.C.

zero

12.

Jockey Services:

12.5%

13.

Jeeps:

Commercial

20%

14.

Livery:

Feeding and keeping

12.5%

15.

Nominations:

(a)

By unregistered farmers

not taxable

(b)

Other

4.3%

(c)

Mares in the ownership of foreigners imported for services by stallions owned by taxable persons and afterwards exported

zero

16.

Pedigree Research

20%

17.

Pony Trekking

12.5%

18.

Prize money

not taxable

19.

Racing admissions:

Spectator

exempt

20.

Racehorse training:

20% (payable on appropriate turnover)

21.

Repair Services:

12.5%

22.

Riding Schools:

12.5%

23.

Show jumping admissions:

Spectator

exempt

24.

Stabling (the erection of):

12.5%

25.

Transport:

(a)

Within the state -

20%

(b)

International

zero

26.

Valet’s services:

20%

27.

Veterinary Fees:

(a)

Treatment

12.5%

(b)

Oral medicines

zero

(c)

Other medicines

20%