Dried fruit

Notice 701/14/2015, para. 3.6 states that:

(1)dried fruit with no added sweetener is zero-rated,

(2)sweetened dried fruit sold as ‘confectionery’ is standard-rated (VATA 1994, Sch. 8, Grp. 1, excepted item 2); but

(3)sweetened dried fruit sold as suitable for both snacking and home baking can be zero-rated

(HMRC Food Manual at VFOOD 7020; Business Brief 18/1998 (11 September 1998)).

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