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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