Useful List of VAT and Non-VAT Items


VAT Liable Food Items

  • Alcoholic drinks

  • Chocolate covered biscuits

  • Hot drinks

  • Hot takeaway food

  • Ice creams

  • Restaurant meals

  • Bottled water

  • Fruit juice, squashes, energy and fizzy

  • Potato crisp, salted nuts and sweet dried fruits

  • Dietary supplements of a kind not normally purchased and used as food are standard rated. This includes:

  • vitamin and mineral supplements of all kind:

  • royal jelly products (but not regular food products such as honey which simply have royal jelly added to them)

  • tablets, pills and capsules containing, for example, wheatgerm, iron, calcium, fibre, yeast, garlic, ginseng, pollen, propolis, seaweed, evening primrose, guarana or other similar herbal preparations, and powders of these other than garlic and yeast

  • charcoal biscuits

  • cod liver oil and other fish oils held out for sale as dietary supplements

  • elixirs and tonics, including mixtures of cider vinegar and honey sold as a dietary supplement

  • malt extract with cod liver oil (but the supply of plain malt extract with or without added vitamins, is zero rated unless it is held out for sale for home-brewing and so on)

  • Invalid foods*: provided treatment for any medical condition

  • Appetite suppressants are not food, and must be standard rated

Non-VAT Liable Food Items

  • Frozen yoghurt that’s designed to be thawed before being eaten

  • Milk and milk drinks, tea, maté, herbal tea, coffee and cocoa, preparations of yeast, meat and egg

  • Raw meat and fish

  • Vegetables and fruit

  • Cereals, nuts and pulses

  • Culinary herbs

  • Bread and bread products, rolls, croissants

  • Cakes

  • Frozen food and vegetables

  • Savoury snacks and non potato crisps; Doritos, prawn crackers, cheese savouries

  • Cold takeaway foods

  • Cooking oils, salt, pepper and sauces

  • Culinary herbs and spices

  • Invalid foods*: Foods in liquid form, intended to build patients up, are zero rated as food since they fall outside the definition of a beverage.

  • Slimmers’ meal replacement products (including drinks) are always zero rated except for meal replacements in the form of confectionery such as chocolate or carob-coated biscuits or sweetened cereal or compressed fruit bars

* These products are often supplied in liquid form or as a powder meant to be made up into a liquid. They include parenteral products, (products given intravenously).

** not standard rated

VAT Liable Non-Food Items

  • Advertising

  • Taxi, parking, petrol and mileage (must have a valid VAT receipts)

  • Medical Supplies: tablets, pills, plasters

  • electrical items

  • Computer peripherals

  • Furniture

  • Energy-saving materials installed in dwellings and buildings used for a relevant residential purpose​ (5%)

  • Heating equipment and connection of gas supply (to the extent they are grant-funded by certain funders to people aged over 60 or who are in receipt of certain benefits) (5%)

  • Power, utilities, energy and energy saving, heating​ (5%)

Non-VAT** Liable Non-Food Items

  • Books

  • Stationary

  • Bus and train tickets

  • children clothing

  • Care or medical treatment provided by a qualifying institution like a hospital, hospice or nursing home​ (exempt)

  • Health services provided by registered doctors, dentists, opticians, pharmacists and other health professionals​(exempt)

  • Education, vocational training and other connected services provided by an eligible body like a school, college or university (exempt)

** not standard rated

Click here to learn more on VAT rates on different goods and services.

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