LON (88/1372)

No. 3860

Decision given 20 July 1989.

Zero-rating – Whether health foods were standard-rated or zero-rated for VAT – Herbal fruit concentrate and herbal tablets – Dietary supplement – Meaning of ‘food’ – Value Added Tax Act 1983, Sch. 5, Grp. 1, item 1.

  The issue was whether herbal fruit concentrate and herbal tablets were standard-rated or zero-rated for the purposes of VAT.

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