VFOOD7580 - Excepted items: beverages: other beverages and soft drinks

Beverages meeting the Bioconcepts criteria (see VFOOD7520) are standard-rated, as are products for their preparation, and this includes all soft drinks. Examples are:

• carbonated drinks such as lemonade, cola, and mixers;
• fruit cordials and squashes;
• alcohol-free beer;
• ginger, glucose, honey, peppermint and barley water drinks;
• syrups, crystals, powders and flavourings for making any standard-rated drink; and
• soft drinks containing tea.