§ Sir Eldon GriffithsTo ask the Chancellor of the Exchequer (1) what value added tax rate is payable on the sale of(a) pedigree cattle, (b) pigs, (c) goats, (d) rabbits and (e) shire, show and draught horses;
(2) what rate of value added tax applies to (a) bloodstock race horses and (b) other types of horse.
§ Mrs. Gillian ShephardLive animals of a kind generally used as, or yielding or producing food for human consumption, including cattle, pigs, goats and rabbits, are zero-rated for VAT. Other animals, including horses of all types, are taxable at the standard rate of 15 per cent.