Commentary

V4.219 Food of a kind for human consumption—excepted items

Part V4 Exemption, zero-rating and reduced rates

V4.219 Food of a kind for human consumption—excepted items

V4.219 Food of a kind for human consumption—excepted items

This paragraph examines those items which are excepted from the zero-rating for food in VATA Sch 8, Group 1 irrespective of the fact that they may constitute food of a kind used for human consumption (see V4.218).

For an overview of the scope of the zero-rating for food under VATA Sch 8, Group 1, see V4.217.

The foods described below are excluded from zero-rating by VATA 1994, Sch 8, Group 1, excepted items 1–7. As well as the exceptions, there are several items overriding the excepted items set out in VATA 1994, Sch 8, Group 1, items overriding the exceptions 1–7. These overrides are zero-rated regardless of whether or not they also fall within the general exceptions to which they relate1.

Both the exceptions to zero-rating and the overrides to the exceptions are examined under the relevant headings below. Broadly, these can be categorised as follows:

  1.  

    •     frozen products

  2.  

    •     confectionery

  3.  

    •     alcoholic beverages

  4.  

    •     other beverages

  5.  

    •     sports nutrition drinks

  6.  

    •     savoury products

  7.  

    •     home brew kits

This paragraph does not consider the exceptions to zero-rating relevant to animal feeding stuffs, for which see V4.223.

Frozen products—food excepted items (zero-rating)

The following are excepted from the zero-rating for food by VATA 1994, Sch 8, Group 1, excepted item 1:

  1.  

    •     ice cream

  2.  

    •     ice lollies

  3.  

    •     frozen yoghurt (other than yoghurt unsuitable for immediate consumption when frozen2)

  4.  

    •     water ices

  5.  

    •     frozen products similar to the products in the bullets above

  6.  

    •     prepared

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