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HMRC internal manual

VAT Food

HM Revenue & Customs
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Excepted items: Confectionery: The bounds of confectionery, sweets, chocolates, chocolate biscuits, cakes and biscuits: Sweets and chocolates

All sweets and chocolate confectionery are standard-rated. These two categories are fairly straightforward, comprising those products which most obviously fall within the definition of confectionery. Examples are:

  • chocolates;
  • bars of chocolate;
  • diabetic chocolate and sweets;
  • chocolates containing nuts, fruit, toffee, caramel, fondant, pieces of biscuit or any other ingredient;
  • nuts or fruit with a coating, for example, of chocolate, carob, yoghurt or sugar;
  • liqueur chocolates and similar sweets;
  • boiled sweets;
  • lollipops;
  • fruit pastilles, fruit gums, similar jelly sweets and jelly confectionery;
  • chewing gum and bubble gum;
  • liquorice allsorts and other liquorice sweets;
  • turkish delight;
  • sweets made of marzipan or marzipan substitute;
  • sherbert; and
  • marshmallow, fondants and similar confectionery. There are some chocolate products which are not

confectionery but are food and are therefore zero-rated: see VFOOD6180 under Chocolate confectionery.