Apparently, the legislation seeks to zero rate foods which are nutritional, but standard rate those which may be regarded as luxuries for the purpose of entertainment. The following goods are zero-rated, because they override the exceptions concerning food:

(1)yogurt (also spelt yoghurt) which is unsuitable for immediate consumption when frozen (VATA 1994, Sch. 8, Grp. 1, overriding item 1);

(2)drained cherries (overriding item 2);

(3)candied peels (overriding item 3);

(4)tea, maté, herbal teas and similar products, and preparations and extracts thereof (overriding item 4; Orchid Drinks Co Ltd [1996] BVC 4,324).

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