FOLLOWING Budget 2019 the VAT rate applicable to the sale of certain horses will increase from the 9% VAT rate to 13.5%. with effect from January 1st, 2019. The change will in principal impact the cost of purchasing horses, for racing, for sports or leisure activities, or sales to certain individuals not covered below. The cost of purchasing a live greyhound(s) and the hire of a horse(s) will also increase as a result of the change.

The livestock rate (currently 4.8%) will continue to apply to the supply of live horses normally intended for use in the preparation of foodstuffs or for use in agricultural production, that is horses that are supplied directly to a slaughterhouse for entry into the food chain, or where an individual supply of a live horse is to a farmer as defined for VAT purposes.