<p>To ask the Chancellor of the Exchequer when the definition of food as '"Food" should be interpreted as meaning food for human consumption. Where a mammal or bird is primarily reared for use as food, but certain portions of the carcass (particularly where they may be considered as in the nature of a by-product) are used for other purposes (eg the use of certain offal in the production of pet food), this should not be taken as disqualifying the animals from the definition of livestock. However, animals (eg rabbits) raised expressly for use in pet food should be considered as outside the definition' was added to paragraph 5.3.2 Section 8, Part D: Agricultural Premises of Volume 4 of the Rating Manual of the Valuation Office Agency.</p>