Food ― ice cream and other frozen products

Produced by Tolley

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

  • Food ― ice cream and other frozen products
  • Which ice cream and frozen products are excluded from zero-rating?
  • Examples of ice cream and other frozen products
  • Practical points for businesses supplying ice cream and other frozen products

Food ― ice cream and other frozen products

This guidance note explores the exclusion from the zero-rating for food that applies to ice cream and other frozen products.

For an overview of the scope of zero-rating for food in VATA 1994, Sch 8, Group 1, see the Food ― overview of zero-rating guidance note

In-depth commentary on the legislation and case law surrounding the exclusion for ice cream and other frozen products can be found in De Voil Indirect Tax Service V4.219.

Which ice cream and frozen products are excluded from zero-rating?

The following are excluded from the zero-rating for food and are therefore standard-rated (or possi

Popular documents