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HMRC internal manual

VAT Food

Excepted items: Ice cream etc: Preparations for making ice cream etc.

As well as standard-rating ice cream, ice lollies, frozen yoghurt and water ices, excepted item 1 also applies the standard-rate to mixes and powders for making such products. Standard rating therefore applies to partial or complete pre-prepared mixes, powders and syrups for making lollies, ice cream etc.

The individual ingredients of such mixes which are general purpose foods remain zero-rated when they are not in a specific mixture for this purpose (for example, sugar).