TC09654 - [2025] UKFTT 01202 (TC)

Section 30 VATA provides that supplies of goods or services of a description specified in Schedule 8 VATA shall be subject to VAT at zero rate such that no VAT shall be charged on the supply but in all other respects the supply shall be treated as a taxable supply.

Group 1 to Schedule 8 VATA is complicated with general provisions, exceptions to those provisions, overrides to the exceptions and a series of notes. General item 1 provides for the zero rating of “food of a kind used for human consumption” but that does not include confectionery which, by the terms of item 2 of the excepted items includes the Excepted Item. None of the overriding items are relevant in this appeal. Note 5 provides “… for the purposes of item 2 of the excepted items ‘confectionery’ includes chocolates, sweets, and biscuits; drained, glace, or crystallised fruit; any item of sweet and prepared food which is normally eaten with the fingers.”