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HMRC internal manual

VAT Food

Excepted items: snack products: general

The wording of this item of the law, derived from purchase tax legislation, removes from the general food zero-rating only a specified range of defined snack products. Many snack foods available today did not exist when the law was drafted and so do not fit the descriptions specified in the excepted item. If they are not within the terms of the item, they remain zero-rated under general item 1 of Group 1 as food.

Paragraph VFOOD8160 gives examples of important rulings on products considered under this item.