The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the zero-rating for ‘food’ which is found in VATA 1994, Sch 8, Group 1.
For more in-depth commentary on the legislation and case law, see De Voil Indirect Tax Service V4.217.
When considering whether zero-rating applies, the starting point is that there is broad relief for all food (which includes drink). This broad meaning of food is described in the Food ― what is food? guidance note.
However, this broad zero-rating f
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