TONKINESE BREED CLUB
Webmaster - L Vousden (tbc.uk@ntlworld.com)
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Business or Hobby Breeder?
From 1st October 2018 all breeders who are considered to be breeding as a business will have to be licensed by their local authorities.
The difference between a business breeder and a hobby breeder is not uniformly defined from one local council to another, but whether you expect to, intend to or do make a profit from your breeding is significant. To help our breeders, we have prepared two documents for your use, which you may download from the files below. Please note that due to the devolution of Wales and Scotland breeders in those areas may find the regulations different. It is up to you as a breeder to establish the requirements from your own local council.
These documents are relevant to all cat breeders - we are happy for breeders and/or clubs of any breed to link to the documents on our web site (and to collaborate on updates) so long as they acknowledge the TBC’s effort in creating them, and put a reciprocal link to www.tonkinese.info

1. TBC Guidance on Changes to the Animal Welfare Act – with sections on:
Background, What Does This Mean for TBC Members, How do I know if I’m making a profit?, What records should I keep?, What is the TBC’s position on the new legislation?, Will the Local Authority contact me about this?, What about HMRC (the Tax Man)?, Where can I find out more?
2018-07-28_tbc_guidance_on_changes_to_the_animal_welfare_act_v1.2.pdf
File Size: 133 kb
File Type: pdf
Download File

2. Breeding Expenses Checklist – with the help of a professional accountant this guide has been drawn up to show what may be acceptable as legitimate expenses. This will help demonstrate whether or not you are making a profit - therefore whether or not you may be seen by Local Authorities and HMRC as a hobby or business breeder.
breeding_expenses_checklist_v1.1.pdf
File Size: 96 kb
File Type: pdf
Download File

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The Tonkinese BC web site was last updated: March 2023
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