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Official guidance
VAT Food

VFOOD7500 · Excepted items: beverages

  • VFOOD7520 · Law and general
  • VFOOD7540 · Preparations and extracts
  • VFOOD7560 · Alcoholic beverages
  • VFOOD7580 · Other beverages and soft drinks
  • VFOOD7590 · Item 4A: sports drinks
  • VFOOD7600 · Fruit juice
  • VFOOD7620 · Water and ice
  • VFOOD7660 · Milk and milk-based drinks
  • VFOOD7680 · Tea
  • VFOOD7700 · Herbal teas
  • VFOOD7720 · Coffee and cocoa products
  • VFOOD7740 · Syrups for the preparation of beverages
  • VFOOD7760 · Meat, yeast and egg drinks
  • VFOOD7780 · Specialist drinks
  1. Excepted items: beverages: contents
  2. Excepted items: beverages: meat, yeast and egg drinks

VFOOD7760 | Excepted items: beverages: meat, yeast and egg drinks

From HM Revenue & Customs · VAT Food

Item 7 of the items overriding the exceptions zero-rates preparations and extracts of meat, yeast and egg, and covers such products as Oxo and Bovril.

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