VAT Notice 701/14: food
This notice explains when food can be zero-rated.
This notice cancels and replaces Notice 701/14 (October 2011).
Published: 10 February 2014
Updated: 15 December 2015
- Scottish snowballs have been separately described in paragraphs 3.4 and 3.6 to clarify that they are zero-rated products.
- First published.