I spoke to many smallholders at a recent agricultural show. These wonderful people are breeding prized, rare breed and 'primitive' animals. Some of them have been doing so for generations. They pay VAT on vet bills but can't reclaim it because their income is too low for registration. These animals are an important part of our heritage. They need to be saved, along with the expertise of their owners, and yet the owners are being crippled by a 20% tax on vet bills whilst large scale farmers are able to reclaim. Something's wrong there, surely.