EDN (90/49)

No. 5202

Decision given 16 August 1990.

Zero-rating – Apportionment – Food and container – Biscuits supplied in decorative tin – Tin capable of different use after biscuits had been consumed – Tin by itself standard-rated – Purchase of tin incidental to purchase of biscuits – Packaging zero-rated being part of the food – Value Added Tax Act 1983, Sch. 5, Grp. 1.

  The issue was whether a container of biscuits should be treated as zero-rated or as a mixed supply, the supplied tin being standard-rated, and so requiring apportionment.

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