Mr. John D. TaylorTo ask the Chancellor of the Exchequer what are the rates of value added tax applicable in(a) the United Kingdom and (b) the Republic of Ireland for anthelmentics for worming cattle in (i) dosing form and (ii) injection form.
§ Mr. LilleyIn the United Kingdom, anthelmentics for worming cattle are chargeable with value added tax at the standard rate. Animal feeding stuffs are, however, liable at the zero rate and if anthelmentics are incorporated, provided they do not change the nature of the product, the entitlement to zero rating is unaffected. I understand that, in the Republic of Ireland, anthelmentics in oral form, or added to animal feeding stuffs, are zero rated. If injected into the animal they are chargeable at the rate of 25 per cent.