VFOOD6160 | Excepted items: Confectionery: The bounds of confectionery, sweets, chocolates, chocolate biscuits, cakes and biscuits: Sweets and chocolates

All sweets and chocolate confectionery are standard-rated. These two categories are fairly straightforward, comprising those products which most obviously fall within the definition of confectionery. Examples are:

• chocolates

• bars of chocolate

• diabetic chocolate and sweets

• chocolates containing nuts, fruit, toffee, caramel, fondant, pieces of biscuit or any other ingredient

• nuts or fruit with coating, for example, of chocolate, carob, yoghurt or sugar

• liqueur chocolates and similar sweets

• boiled sweets

• lollipops

• fruit pastilles, fruit gums, similar jelly sweets and jelly confectionery

• chewing gum and bubble gum

• liquorice allsorts and other liquorice sweets

• turkish delight

• sweets made of marzipan or marzipan substitute

• sherbert

• marshmallow, fondants and similar confectionery.

There are some chocolate products which are not confectionery but are foods and are therefore zero-rated. See VFOOD6180 under ‘Chocolate confectionery’.