§ Mr. GrayTo ask the Chancellor of the Exchequer whether VAT is chargeable in relation to pet passports(a) by his Department for providing the certificate and (b) by the veterinary surgeon who vaccinates the animal. [163771]
§ John Healey[holding answer 26 March 2004]: I have been asked to reply.
DEFRA provides animal health certificates under the Pet Travel Scheme to Government-authorised veterinarians for completion and subsequent issue. Since DEFRA does not charge veterinarians for the supply of certificates, this is outside the scope of VAT.
Veterinary surgeons issue certificates as part of their professional services. Their charges for these services are subject to VAT at the standard rate of 17.5 per cent.