VFOOD7580 | Excepted items: beverages: other beverages and soft drinks

Beverages meeting the Bioconcepts criteria (see VFOOD7520) are standard-rated, as are products for their preparation, and this includes all soft drinks. Examples are:

• carbonated drinks such as lemonade, cola, and mixers;

• fruit cordials and squashes;

• alcohol-free beer;

• ginger, glucose, honey, peppermint and barley water drinks;

• syrups, crystals, powders and flavourings for making any standard-rated drink; and

• soft drinks containing tea.