Ferret food has recently been ruled to be subject to 20% tax when previously it was VAT free (from 1973).
Ferret food has recently been ruled to be subject to 20% tax when previously it was VAT free (from 1973).
Peanuts in shells are zero rated, salted peanuts are standard rated.
Food that is too hot to eat can be classed as cold food for VAT purposes.
Aphrodisiacs can be food and therefore VAT free. Capsules, drops, powders and sprays presented as aphrodisiacs that stimulate libido are intended for human consumption and are taken orally. The fact that consumption of the product may have positive effects on the sexual desire of the person ingesting it is irrelevant.
Rabbits are zero-rated, even if sold as pets. Sales of pets are standard rated.
Frozen foods are zero-rated, but ice cream, frozen yoghurt, ice lollies and sorbets are subject to standard rate VAT (although they are frozen).
Gingerbread men: No tax is due if the figure has two chocolate spots for its eyes, but any chocolate-based additions, such as buttons or a belt, mean VAT is payable.
All swans belong to either; the Queen, the Dyers Company or the Vintners Company and it is illegal to kill them for food. As a result, because they are rarely eaten, the sale of a swan is subject to VAT at the standard rate.
Fruit flavoured Nesquik is standard rated, yet the chocolate flavoured drink is VAT free.
Did you know…?
The sale of a horse is standard rated. However, the sale of a dead one (for horse meat) is zero rated. I wouldn’t really want to dwell on the VAT planning aspects of this…