This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Food

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.