Commentary

BB/25C/97 Herbal product to be standard-rated

Part V16 Forms and other HMRC material

BB/25C/97 Herbal product to be standard-rated

BB/25C/97 Herbal product to be standard-rated

Business Brief, Issue 25. 10 November 1997

From 1 February [1998] supplies of Khat (Catha edulis) are standard-rated. Previously this herbal stimulant had been zero-rated as a food product.

In the light of evidence suggesting that Khat is being increasingly used as a stimulant drug, it is now not regarded as a food product and is properly standard-rated.

For further information traders and their advisers should contact their local VAT business advice centre listed under Customs and Excise in the telephone book.

Main narrative treatment—V4.221.

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