Alcoholic beverages

Beverages

Coconut water

Flavoured soya milk

Generally

Lucozade Sport: isotonic drink

Meaning

Pulped raw fruit and vegetables (smoothies)

Standard-rating

Vegetable juices

Biscuits

Bread concentrate

Butter dish

Cakes and confectionery

Catering

– see Catering

Choc lolly making kits, single or multiple supply

Cod liver oil

Cod liver oil, dietary supplement

Delivered, single or multiple supply

Diet supplements

Dried fruit

Educational establishments

Employees

– see Catering

Energy foods

Exemption with deductibility of VAT paid at preceding stage

Cyprus

Malta

Expenditure incurred by partners, wholly and exclusively for professional purposes

Florentines

Food of a kind for human consumption

'pan' or 'paan'

Animals for ritual slaughter (Shechita)

Blend of fresh raw fruit and/or vegetables

Food or bait

Food, meaning

For human consumption

Additives

Beverages

Biscuits

Bread concentrate

Cakes and confectionery

Catering

– see Catering

Diet supplements

Farm produce

Fish bait

Food or bait

Fruit

Generally

Herbal fruit and tablets

Herbs

Iced tea drinks

Inedible food or held out for sale for non-food purpose

Medicine or food

Own consumption of food

Packaging

Slimming foods

Stimulant for maintaining life and raw material

Vitamins

Frozen products

Glucose and Horlicks tablets

Herbal fruit concentrate and herbal tablets

Herbs

Iced tea drinks

Identifying recipient of supply

Immediate consumption on the premises

Buffets at sports grounds

Exhibitions

Inedible or held out for sale for non-food purpose

Liability, establishing

Linseed oil

Live animals

Abattoirs

Generally

Ornamental fish

Ostriches

Live animals, reduced rate for those normally intended for use in preparation of foodstuffs for human consumption

Medicine or food

Milk shake flavourings

Mixtures and assortments of food

Own consumption

Packaging

Pet food

– see Pet foods

Powders and syrups for drinks

Reduced-rating

Hungary

Poland

Savoury products

Seeds or other means of plant propagation

Slimming foods

Standard-rating

Generally

Stimulant for maintaining life and raw material

Sweetened dried fruit

Tin container

Total parenteral nutrition (TPN) solutions

Value added tax, zero-rating

Vitamins

Without further preparation

Zero-rating

'Jaffa cakes', cakes or biscuits

Animal feeding stuffs

– see Animals

Biscuit or confectionery test

Biscuits partly covered with chocolate

Biscuits supplied in tins

Bread roll concentrate

Candied peels

Caramel shortcake slices, cake or 'other confectionery'

Catering

– see Catering

Cereal bars

Cherries, drained

Cocoa

Coffee, chicory and coffee substitutes

Egg preparations and extracts

Excepted items

Excepted items, interpretation of phrase in statute

For human consumption

Franchise royalties on milk sales

Fruit bars

General items

Generally

Herbal fruit concentrate and herbal tablets

Herbal teas

Horlicks and Lucozade Sport tablets

Items overriding exceptions

Laxative fruit cubes

Live carp

Manufactured beverages

Mat

Meat preparations and extracts

Milk/milk preparations and extracts

Orange juice

Part-interests etc.

Party trays sold by supermarkets

Plant growing kits

Rivella and Rivella Light drinks

Royal jelly capsules

Sausage casings

Savoury snacks

Soft roll concentrate

Sports drinks

Tea

Yeast preparations and extracts

Yogurt