In order to comply with a judgement in the European Court of Justice case against Ireland, the VAT rate applying to the sale or hire of live horses and the supply of greyhounds is being increased from 4.8% to 9% on 1st May 2014. However the 4.8% rate will continue to apply to supplies of cattle, sheep, goats, pigs, deer and those horses intended for use in the preparation of foodstuffs or in agricultural production.