Commentary

BB/18B/98 Review of the liability of sweetened dried fruit

Part V16 Forms and other HMRC material

BB/18B/98 Review of the liability of sweetened dried fruit

BB/18B/98 Review of the liability of sweetened dried fruit

Business Brief, Issue 18. 11 September 1998

Customs have completed a review of the VAT liability of sweetened dried fruit and the following areas have been clarified. Sweetened dried fruit sold as suitable for both snacking and home-baking can be zero-rated irrespective of bag size.

Sweetened dried fruit sold as confectionery remains standard-rated. Dried fruit that is naturally sweet and has had no sweetening matter added to it remains zero-rated. An Update to Notice No 701/14 “Food” [Part V8] is available from local VAT business advice centres listed under Customs and Excise in

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial