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HMRC internal manual

VAT Food

Excepted items: Confectionery: Waste confectionery

Confectionery disposed of because it has exceeded its sell-by date through outlets such as street markets retains its essential character as confectionery and is standard-rated. Items of confectionery which are not of saleable quality for human consumption, such as broken or defective pieces not in their wrappers, are sometimes disposed of as animal feed, and in these circumstances they are zero-rated under general item 2 of Group 1.