On 1 October 2018, new regulations on keeping or training animals for exhibition (previously Performing Animals) in England came into force. Anyone who provides this service for commercial gain is now classed as a business and needs to have a licence. This is because the law now recognises it as a profit-making enterprise.
Our Trading Standards Service has a duty to ensure a level playing field for all licensed activities. It ensures that these services meet the same strict licensing criteria, to safeguard the health and wellbeing of the animals.
Our role is to secure and maintain compliance, ensuring that the appropriate standards are achieved.
Key points
If you make more than £1,000 income for this service, you will be classified as a business and need a licence.
It is important to note that a £1,000 trading income (ignoring any costs involved in producing the litter) is a tax threshold. If you make £1,000 or over (ignoring any costs involved) you have an obligation to declare this to HMRC. At which point the costs incurred will be assessed to determine whether tax is payable or not.