Tax on horse coupling in budget

The federal government has raced to impose a new research levy on thoroughbred horses.

The federal government has raced to impose a new research levy on thoroughbred horses. (AAP)

Copulating horses are the new tax targets of the federal budget - but it's all in the name of science.

The 2017/18 budget imposes a $10 levy on each mare coupled with a stallion (covered) or reported to thoroughbred authorities (returned) each season.

The government will pony up $400,000 a year to add to the levies raised for horse-related research.