If I was buying a dog should I be expected to pay VAT or are dogs exempt?

Do breeders charge price plus VAT or is VAT included in the price?

Grateful for responses.

Many thanks

I don't think VAT is applicable to dogs. A breeder may have to declare any income from a litter they'd sold; after deducting all the costs involved, Stud, Vets fees, etc etc.

liberty

Breeders don't need to be registered for VAT unless their turnover is more than £56,000 a year (I think that this is the current figure). They can register before this if they want - but most people don't want the bother. The amount doesn't matter  - but they should make it clear to you which it is (inclusive or exclusive) and they MUST give you an invoice showing their VAT registration number, name and address and amount. I would imagine that dogs are vatable - but can't see that most breeders would be registered unless they are combining it with some other business such as kennels etc. 

Daisy

Absoultely correct Daisy.  Vat is applicable to Dogs (and Horses, Cats, and other animals too) as part of a business which is  VAT registered.  Therefore if you are buying from someone who has a VAT registered business of which  dogs are a part (typically boarding kennels, grooming parlour etc) then part of the price you pay for your dog WILL be VAT.  Actually, thinking about it, it could be any sort of business at all plus breeding dogs, unless the person has come to an arrangment with Customs and Excise to  classify Puppy sale income as a sperate interest.  so if you were, say, a sole trading plumber who was VAT registered, and also bred dogs and sold pups, then you might have to charge VAT on them.  I think this would only be the case if you were particularly loose in your accounting and taxation affairs, most decent accounts would be able to seperate 2 such disimilar activites.

And IO would assume that some of the big Puppy Trading Places (I dont quite know what to call them, usuallyk refer to themselves as Puppy Supermarkets etc) would have a big enough turnover to b e VAT registered too.
bye
Gwen