SCHEDULE 8 Zero-Rating | Part Ii | Part II The Groups | Value Added Tax Act 1994 C23

Part II The Groups

Value Added Tax Act 1994 (1994 c 23) | Legislation

Part II The Groups

Group 1—Food

The supply of anything comprised in the general items set out below, except—

(a) a supply in the course of catering; and

(b) a supply of anything comprised in any of the excepted items set out below, unless it is also comprised in any of the items overriding the exceptions set out below which relates to that excepted item.

General items

Item No

1 Food of a kind used for human consumption.

2 Animal feeding stuffs.

3 Seeds or other means of propagation of plants comprised in item 1 or 2.

4 Live animals of a kind generally used as, or yielding or producing, food for human consumption.

Excepted items

Item No

1 Ice cream, ice lollies, frozen yogurt, water ices and similar frozen products, and prepared mixes and powders for making such products.

2 Confectionery, not including cakes or biscuits other than biscuits wholly or partly covered with chocolate or some product similar in taste and appearance.

3 Beverages chargeable with [alcohol duty under Part 2 of the Finance (No 2) Act 2023] and preparations thereof.

4 Other beverages (including fruit juices and bottled waters) and syrups, concentrates, essences, powders,