§ Baroness Byfordasked Her Majesty's Government:
Why value added tax registration was not considered during the setting up of the horse passport scheme. [HL3997]
§ Lord WhittyValue added tax (VAT) is specifically a Treasury matter and was, therefore, not included in consultations carried out by this department regarding the proposal to extend the horse passport requirement to all horses.
However, Customs and Excise is considering representations made to it about the VAT treatment of both the fees for issuing horse passports and the charges for printing passports.
These matters need to he considered in the context of the EU rules on VAT. Customs will report their findings to Treasury Ministers for further consideration.