I was told that if you kept 3 bitches under the age of 8yrs and were not spayed
you would need a licence from your local council,even if you just kept them
for showing and not for breeding,is this true?
Also can anyone tell me on how many dogs your allowed to keep before a licence
is required?

Regards Briony

It's fine unless you breed from your bitches - just having them as pets/showdogs doesn't come under the Council's rules. :)

If you have a breeders licence, does this mean that you are then liable to pay tax on your litters?

You are obliged to declare any income to the Inland Revenue - of course you are allowed to deduct reasonable expenses, so, as so often is explained on CD, it unlikely that most breeders would make much of a profit and therefore be liable to tax. But, to cover yourself, it is always better to declare the income as the Inland Revenue does study advertisements etc to see who is likely to have undeclared income :( Also could affect any DSS benefits etc.

Daisy

So if you have one litter you declare it even if you don't have a licence and you
make little or no profit???

Briony

Technically you should declare on your tax return any income that you have - it is perfectly possible to declare a loss :) Applies to anything - but am not sure at what small amount, if any, the Inland Revenue would turn a blind eye.

Daisy

Hi, the 3 bitches rule was the old regulations, which changed about 3 or 4 years ago. Now numbers of bitches dont count, the test for if a breeding licence is needed is number of litters bred. If you breed 5 or more you need a licence, 4 or less no licence - UNLESS the council deems that your 4 or less are a commercial activity.

The tax issue is harder to define - most tax offices would consider 1 or even 2 litters a year to be a hobby, and if you are sure you dont make a profit, then no tax return needs filing. However, as soon as you get into a profit situation you are obliged to declare the profit for tax purposes (sorry if I am going over what has been previously posted).
Gwen

Hi, i have experience of your topic. I have bred less than 4 litters in a year for the last few years but the council requested i apply for a licence unless i could prove it was for hobby purposes. They came to this descision as i declared my income to the inland revenue and on this basis they considered i was breeding to gain income. The reality was - that for years i had bred and made no profit ( i had kept all relevent reciepts etc. but not in any order ) I then had a year when i did gain and declared my profit. In my paperwork it was obvious i had bred the previous year. This instigated a tax inspection that started in 1999 has lasted 2 1/2 years and went back to 1994. It has been very costly and now have to use an accountant to submit my accounts to prove that i have returned to not making a penny !!!!! I will use these accounts now to keep the councill off my back but at the cost of his fees.