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HMRC internal manual

VAT Food

HM Revenue & Customs
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Excepted items: Confectionery: Treatment of particular products: Jelly confectionery

Small sweets made of jelly intended to be eaten with the fingers are standard-rated as confectionery. This was upheld in the tribunal of Unibev Limited (EDN/03/0067). Policy maintains that small jelly sweets and jelly items eaten with the fingers are confectionery.