Commentary

RCB/6/21 VAT liability of juice cleanse programmes

Part V16 Forms and other HMRC material

RCB/6/21 VAT liability of juice cleanse programmes

RCB/6/21 VAT liability of juice cleanse programmes

Revenue & Customs Brief, Issue 6. 17 May 2021

Purpose of this brief

This brief clarifies HMRC's policy concerning the VAT treatment of supplies of juice cleanse programmes following the Upper Tribunal case involving The Core (Swindon) Ltd UT/2019/0049 ('The Core').

In particular, it explains that HMRC accepts that manual blinds are considered as building materials for the purposes of construction services.

Who needs to read this

Businesses that sell juice cleanse programmes and their advisers.

VAT liability background

Supplies of most food and some drinks are zero-rated under UK legislation (the relevant provisions can be found in Group 1 of Schedule 8 to the Value Added Tax Act 1994).

Beverages

The legislation standard rates 'beverages' (including fruit juices). While most drinks are beverages, some drinkable liquids (for example some liquid foods) are not beverages and are zero-rated for VAT purposes.

Generally, HMRC decides whether a drink is a beverage by reference to the characteristics

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