Animal feeds are zero rated, bedding isn't. You can zero-rate most food that is to be fed to animals (including birds, fish, etc) except for canned, packaged or prepared pet food, packaged food for wild birds, and biscuits and meal for cats and dogs. Except that working dog food is zero rated. Supply of straw of the same kind as animal food even where used as bedding is liable at the Zero rate; basically if it has anything done to it then it attracts rated VAT..