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Liability of food ― the basics

When considering the liability of supplies of food, the starting point is that there is a broad zero rate for all food.

However, this broad zero-rating for food is subject to a number of important exceptions. These exceptions are taken out of the scope of zero-rating and therefore will generally be standard-rated.

The exceptions can be conveniently divided into the following categories:

1. •

   catering

2. •

   ice cream and other frozen products

3. •

   confectionery

4. •

   alcoholic and other drinks

5. •

   savoury snacks

6. •

   pet food

7. •

   home brew kits

As well as the liability of food supplied in isolation, questions frequently arise over single and multiple / mixed supplies. Commonly, these questions arise where businesses supply