Following a directive from the Ministry of Finance’s (MoF) Inland Revenue Department, Meatco would like to bring the following to producers’ attention:

1. Paragraph 2(aa) of Schedule III of the VAT Act No. 10 of 2000 provides that “a supply of livestock (other than game)” shall be zero-rated supply.
2. The purchase of live animals (other than game) by abattoirs from producers constitutes a supply of livestock which is classified as a zero-rated supply in terms of Paragraph 2(aa) of Schedule III of the VAT Act.

Thus, cattle delivered to Meatco’s export abattoir as from 15 April 2018 will be invoiced with zero-rated VAT.