That this House notes that, under current VAT legislation, food for assistance dogs is not VAT-exempt but that food for other working dogs, such as sheepdogs and greyhounds, is; further notes that working dogs’ food is exempt as they require a high-protein diet but that such a diet is not appropriate for assistance dogs as they work in a different manner; considers that, where a charitable organisation was to supply food for assistance dogs from donations, an exemption from VAT would result in significant savings, which could be used to assist their client group; believes that this issue could be easily resolved to the benefit of relevant charitable organisations and individual owners who feed their own assistance dogs; and calls on the Chancellor of the Exchequer to consider this matter with a view to bringing forward such an exemption.