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HMRC internal manual

VAT Food

Excepted items: Confectionery: Treatment of particular products: Florentines

Florentines are made with chocolate, nuts, and crystallised fruit with or without a biscuit base and are standard-rated as confectionery. Cakes which include florentine as a decoration or topping remain zero-rated. The policy on Florentines was publicised in VAT Notes 1/92.