Written questions

Confectionery: VAT

Commons · Question 61750 · Tabled 23 Jun 2025 · Treasury · Official record

Answered 26 Jun 2025

Question

Asked by Dame Caroline Dinenage

To ask the Chancellor of the Exchequer, what guidance she is providing to sweetshop businesses on VAT applied to freeze-dried products.

Answer

Answered by James Murray, 26 Jun 2025

Guidance on which types of food are zero-rated and which are standard-rated for VAT purposes can be found in VAT Notice 701/14 Food products on GOV.UK. Confectionery is covered at paragraph 3.6. Businesses which have read the guidance and are still unsure...