Notice

VAT Notice 701/14: food

This notice explains when food can be zero-rated.

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Details

This notice cancels and replaces Notice 701/14 (October 2011).

Published 10 February 2014
Last updated 15 December 2015 + show all updates
  1. Scottish snowballs have been separately described in paragraphs 3.4 and 3.6 to clarify that they are zero-rated products.
  2. First published.