[VFOOD7020] VFOOD7020 – Excepted items: Confectionery: Treatment of particular products: Fruit products
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.