Sweetened dried fruit

Business Brief 18/98 announced the results of a review of the liability of sweetened dried fruit. We stated that sweetened dried fruit sold as suitable for both snacking and home baking could be zero-rated irrespective of bag size. However, sweetened dried fruit sold as confectionery remained standard-rated.

If the overwhelming impression given by the packaging and display is that the product is intended for confectionery / snacking, we will regard it as held out for sale for that purpose and standard-rated – even if there is small print saying it is suitable for home baking.

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