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Updates: VAT Food

2024

24 July 2024 published amendments

What is food?: Specialised food products

Meal replacement products section re written

Items benefiting from the relief: what is food?: food ingredients and additives: food additives list

Bicarbonate of soda added to the table and Sodium carbonate entry updated

2023

21 December 2023 published amendments

Hot and cold take-away food: toasted sandwiches and similar products

The decision in this case is not yet final removed from the bottom of the page

13 November 2023 published amendments

What is food?: Specialised food products

Final paragraph under subheading 'Specialised confectionery for athletes' amended

16 February 2023 published amendments

Items benefiting from the relief: What is food?: Food and medicine: foods for a person made weak or disabled by illness or injury

Invalid removed from the title of page replaced with foods for a person made weak or disabled by illness or injury

Excepted items: beverages: Item 4A: sports drinks

Reference to invalid replaced with a person made weak or disabled by illness

Excepted items: beverages: specialist drinks

the word Invalid removed from the page replaced with person made weak or disabled by illness or injury

2022

28 February 2022 published amendments

VAT on food: update index

Page archived – Old legacy update page no longer required.

VAT on food: recent changes

Page archived – Old legacy update page no longer required.

RH now has Team Space

VAT Food Manual: recent changes

Page archived – Old legacy update page no longer required.

2017

28 December 2017 published amendments

Items benefiting from the relief: Seeds and plants: Treatment of particular types of plant: Grass

removed references to business briefs 17/94 and 12/95 and adapted the wording into the manual