Clients are asking us: when is VAT payable on pets entering Great Britain (GB)?
We’re not VAT experts, but have consulted with our customs agents to try and help our clients understand the post-Brexit situation. Below is a summary of the situation as we understand it (but note that it’s evolving), provided simply as a service. For definitive, up-to-date information, please check the UK government sources listed at the end.
Note that Animalcouriers cannot complete VAT-related paperwork on behalf of our clients.
Repatriating family pets to GB
If your pet left the UK with you and is returning to the UK with you following a period of living abroad, there will generally be no VAT to pay, provided you apply in advance for Transfer of Residence (ToR) relief (see below) and include your pet on it. This means your pet will be classed as a personal effect.
If you’re returning to the UK with a pet you adopted or bought while living abroad, VAT may be payable, unless you’ve owned your pet for at least six months, in which case you can apply for ToR relief.
Generally speaking, you must have lived abroad for at least 12 months.
If VAT is payable, it will usually be calculated on a nominal value assigned to the pet, as follows:
- Around £60 for a cat
- Around £100 for a dog
Transfer of Residence (ToR) relief
To apply, complete the ToR01 form. You’ll receive a reference number from HMRC (the UK Customs office) that should allow you to bring your pet into GB without paying VAT.
If you don’t receive your ToR reference number before you and your pet arrive, you’ll have to pay VAT on deposit on arrival. You should then be able claim it back once you have your ToR reference number.
Imports of family pets from abroad as described above are classed as non-commercial.
Do bear in mind that, in some cases, VAT may be payable even if you have a ToR reference number.
Pets travelling to GB to join new owners
If your cat or dog is entering the UK without you (because, for example, you’ve bought it from an overseas breeder or adopted it from an overseas shelter), you’ll need to use the Import of Products, Animals, Food and Feed System (IPAFFS) to notify the Animal and Plant Health Agency (APHA) about the import.
VAT may be payable on these imported dogs and cats, and will be calculated as follows.
- If the pet has effectively cost you nothing (eg adoption, gift), VAT will be calculated on the pet’s nominal value (typically around £60 for a cat and around £100 for a dog) or its perceived value.
- If you bought the pet from a breeder or other seller, VAT will be calculated on its actual value and on a percentage of the transport costs (the actual percentage hasn’t yet been confirmed, but could be between 20% and 50%). You’ll need to provide invoices or receipts showing the cost of the pet and of its transport.
Note that breeders in the EU have always been able to charge their UK clients VAT on the purchase price of a cat or dog. Previously, the breeder collected the VAT by adding it to the sales invoice. Now, the breeder’s invoice excludes VAT, and the UK government collects the VAT directly from the new owner instead.
Imports of pets purchased abroad are classed as commercial.
What this means for Animalcouriers clients
Before we can enter GB with a client’s cat, dog, kitten or puppy, we have to apply for customs clearance. The documentation we have to present includes information from the owner covering the purchase, valuation and transport of the pet, and the owner’s name and GB address.
If VAT applies to the pet, the owner must pay it before we can apply for customs clearance. Our customs agent will inform our clients in good time of any VAT amount payable. Pets can’t be cleared until VAT has been paid or a ToR reference number provided.
UK government sources for more information
For definitive, up-to-date information, please check these UK government sources, which take precedence over the guidance above:
- Commercial import of dogs, cats and ferrets
- Importing or moving live animals
- How to pay duties and VAT on imports
- Paying VAT on imports from outside the UK to GB and from outside the EU to NI
Animalcouriers is not responsible for the information available via the above links.
Helpful information/
Surprisingly few places you can find it!
Oh, wow. This sounds very complicated – and not at all what Brexit believers were led to believe. Hopefully things will smooth out.
Safe travels when you get moving.
Spot on Sheila!
I was so proud of my pet passport, but now it’s just a piece of paper (sigh).
If you ever go travelling again, get one made up in Europe and then things are a lot easier…
I figured there would be a chance in protocol just to make things that bit more difficult but I had no idea about VAT or ToR. Customs clearance is one thing but it seems ludicrous (to me) to have VAT charged on a pet coming in. This is really helpful information here and you’ve made is far easier to understand than the government does! xx
Mmm, and this is the tip of the iceberg that is the Brexit shambles. So many people asking about it that it made sense to get it all together in one place.
I’m back because there’s something I just can’t get out of my mind. It makes me sad that companion animals are classified as “personal effects”. 🙁
Isn’t it sad 🙁
It sounds like you’ve worked miracles to get this all sorted out in time and that you can continue. I had an audition with Paris Opera and spent ages preparing for it and looking forward to it, these opportunities don’t come up very often. I took my covid test In London it was negative but the French banned none essential travel and opera singing isn’t essential so I couldn’t travel.
Oh no! We heard about an opera singer being prevented from attending an audition in Paris — it must have been you 🙁 Really feel for you. It’s an ever changing situation. You think you’ve got everything covered and then someone decides to interpret the rules differently…
I adopted my dog from Poland and he arrived a few days ago. It’s a rescue so cost me nothing but we had to enter amount above zero on for customs MRN number. We put 50 zlotys which is around £10. How do I pay VAT now? Is someone going to contact me now?
HMRC has got all the details as I had to apply for IPAFFS on a government website.
You’re lucky. Until 1st of July there is a ‘stay of execution’ — nobody is collecting VAT at the Border. It will all change as of 1 July…
What does Customs Clearance involve? Once you arrive into the U.K does the vehicle/animals on board have to be inspected by Customs?
Currently the border between the UK and Calais does not have a Customs Post, even though it is a Border Control Post, as they are not ready. So a ‘stay’ until 1st July has been agreed while both sides of the Channel are reorganised to deal with the paperwork.
After 1st July, we believe, we as a shipper, will need to invoice our clients for their customs and VAT if they are not able to show they have already paid for it elsewhere.
On arrival into the UK we will go to an office to release the Customs obligation and pay any dues.
Hi, I am a bit confused, does this means that if you buy a puppy abroad and bring it before 1st of July you do not have to pay VAT at all or just at the Border control post? Many thanks
VAT liability is solely the responsibility of the purchaser. From July 1st, we, as a company will have to show that VAT has been paid before we will be allowed into the country.
I have purchased the dog in Poland for 1700 Euro. Will I have to pay VAT now or later in case if I travel to EU and back? Do I have to do something, register my puppy? I hale all the required vaccinations, chips and passport. Please advise, thank you.
Please do read the information we have provided and if you find you have more questions, do contact HMRC for further information.