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HMRC internal manual

VAT Food

Excepted items: beverages: preparations and extracts

The zero rating conferred by items 4-7 of the items overriding the exceptions extends to preparations and extracts of the specified beverages as well as the beverages themselves. This means that such preparations and extracts will be zero-rated, provided they remain foods within general item 1: if they are not foods, they are standard-rated. Examples of zero-rated preparations or extracts are:

  • Camp coffee;
  • drinking chocolate; and
  • Bovril.