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HMRC internal manual

VAT Food

HM Revenue & Customs
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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.