Food - HMRC

Food

HMRC Reference:Notice 701/14 (October 2011)

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Contents

Foreword
1. Introduction
1.1 What is this notice about?
1.2 Who should read this notice?
1.3 What law does this notice cover?
The VAT Act 1994 of which:
2. General VAT liability rules
2.1 Food supplied in the course of catering
2.2 Food not supplied in the course of catering
2.3 What does ‘food of a kind used for human consumption’ mean?
2.4 Food processing services
3. General food products
3.1 Basic foodstuffs
3.2 Ingredients and additives used in home cooking and baking
3.3 Processed foods
3.4 Bakery products
3.5 Ice cream and similar frozen products
3.6 Confectionery
3.7 Drinks
3.8 Savoury snacks
4. Specialised products
4.1 General
4.2 Food supplements
4.3 Invalid foods
4.4 Diabetic and hypoallergenic products
4.5 Slimmers’ foods
4.6 Sports products
4.7 Food and drink for religious and sacramental use
5. Products used in commercial food manufacture
5.1 Introduction
5.2 Ingredients
5.3 Additives
6. Mixed supplies: mixtures, promotional linked items and packaging
6.1 Mixed supplies, including linked goods
6.2 Mixtures and assortments
6.3 Food packaging
Your rights and obligations
Do you have any comments?
Putting things right
How we use your information

You can zero-rate all supplies of unprocessed foodstuffs such as:

• raw meat and fish;
• vegetables and fruit;
• cereals, nuts and pulses; and
• culinary herbs,

whether you supply them direct to the public or for use as ingredients in the manufacture of processed foods, provided they are fit for human consumption.