#!/usr/bin/perl
use strict;
use warnings;
use Text::CSV;

my $csv = Text::CSV->new({binary => 1, sep_char => "\t"});
my @headers = @{$csv->getline(*DATA)};

while (my @data = @{$csv->getline(*DATA) // []}) {
    print "$_\t", shift @data, "\n" for @headers;
    print "\n";
}

__DATA__
Animal	keepers	M/F	YEAR	DOB	AGE	FSM	PREM ET	ND AL	EAL
GIRAFFE	JAMES LE	M	9	10/12/2007		Y	Y	N	N
HIPPOS	JACKIE LEAN	F	6	11/12/2007		Y	N	Y	Y
ZEBRAS	JAMES LEHERN	M	3	12/12/2007		N	N	N	Y
LIONS	AMIE CAHORT	M	1	13/12/2012		Y	Y	Y	N

##</code><code>##

Animal	GIRAFFE
keepers	JAMES LE
M/F	M
YEAR	9
DOB	10/12/2007
AGE	
FSM	Y
PREM ET	Y
ND AL	N
EAL	N

Animal	HIPPOS
keepers	JACKIE LEAN
M/F	F
YEAR	6
DOB	11/12/2007
AGE	
FSM	Y
PREM ET	N
ND AL	Y
EAL	Y

Animal	ZEBRAS
keepers	JAMES LEHERN
M/F	M
YEAR	3
DOB	12/12/2007
AGE	
FSM	N
PREM ET	N
ND AL	N
EAL	Y

Animal	LIONS
keepers	AMIE CAHORT
M/F	M
YEAR	1
DOB	13/12/2012
AGE	
FSM	Y
PREM ET	Y
ND AL	Y
EAL	N