If you’re building a string using an SQL statement, you can use CHAR() to insert the ASCII character for a line break into your string.
There are three supported characters but the one to create a new line is CHAR(10).
For example, if you were wanting to use a word mail merge to list all your cats you would use the following
SELECT CHAR(10) + cats FROM T_Cats
For example if you wanted to list all the cats a person owned
SELECT Person, STUFF ( (SELECT char(10) + C.Cats FROM T_Cats C WHERE TP.Person = C.Person ORDER BY C.Cats ASC FOR XML PATH('')), 1, 1, '') AS Cats_Combined FROM T_Persons TP
This would return something like
|Person 1||Cat 1
|Person 2||Cat 4