Excepted item 2 of VATA 1994, Sch. 8, Grp. 1 excepts from zero-rating ‘Confectionery, not including cakes or biscuits other than biscuits wholly or partly covered with chocolate or some product similar in taste and appearance’ (emphasis added). Note (5) of Grp. 1 provides ‘... for the purposes of the excepted item 2 ‘confectionery’ includes chocolates, sweets and biscuits; drained, glacé or crystallised fruits; and any item of sweetened prepared food which is normally eaten with the fingers’.

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