‘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.

All the above are zero rated.

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