‘Food’ is specifically noted to include drinks, which can therefore be zero rated, but beverages are excluded from zero rating under VATA 1994, Sch. 8, Grp. 1, excepted items 3 and 4, and are standard rated, apart from certain beverages specified in the overriding provisions. In particular,
•Item 4 of the items overriding the exceptions includes tea, mate, herbal teas and similar products, and preparations and extracts thereof.
•Item 5 includes cocoa, coffee and chicory and other roasted coffee substitutes and preparations and extracts thereof.
•Item 6, milk and preparations and extracts thereof.