A lawn repair kit called Aftercut Patch Fix could not be zero-rated as animal feed even though it contained grass seed.
Generic grass seed is zero-rated when sold on its own because grass can be used as animal feed within the scope of zero-rating. This includes seed sold at garden centres for use on domestic lawns.
The product was intended to treat patches where grass has gone from pet urine, tree shade, pedestrian traffic and similar. It contains seed of different grasses, nutrients and Clinoptolite, which neutralises the effect of pet urine.
The tribunal held that the product was not zero-rated because it was marketed solely for domestic lawns and could not be used as animal feed.
The case report can be downloaded from here.
Westland Horticulture Ltd  TC 7283. [19.08]