This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Food ― drinks and sports drinks
  • Drinks and alcoholic drinks
  • How to decide if a product is a beverage?
  • Which alcoholic beverages are excluded from zero-rating?
  • Which other beverages are excluded from zero-rating?
  • Examples of products containing alcohol and other drinks
  • Practical points for businesses supplying drinks
  • Sports drinks
  • When are sports drinks excluded from zero-rating?
  • When is a product ‘advertised or marketed’ as a sports drink?
  • More...
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