TC09646 - [2025] UKFTT 01123 (TC)

Section 30 VATA provides that supplies meeting one of the definitions in Schedule 8 shall be zero rated such that no output tax is due on the supply (though input tax incurred in connection with those supplies may be deducted).

Group 1 Schedule 8 provides for the zero rating of identified general items subject to exceptions with some such exceptions subject to overrides. We are not concerned with the exceptions or the overrides and only need to determine whether the N2O within the Chargers meets the description provided for in Item 1 i.e. whether it is “food of a kind used for human consumption”.