VFOOD6160 - Excepted items: Confectionery: The bounds of confectionery, sweets, chocolates, chocolate biscuits, cakes and biscuits: Sweets and chocolates
All sweets and chocolate confectionery are standard-rated. These two categories are fairly straightforward, comprising those products which most obviously fall within the definition of confectionery. Examples are:
- chocolates
- bars of chocolate
- diabetic chocolate and sweets
- chocolates containing nuts, fruit, toffee, caramel, fondant, pieces of biscuit or any other ingredient
- nuts or fruit with coating, for example, of chocolate, carob, yoghurt or sugar
- liqueur chocolates and similar sweets
- boiled sweets
- lollipops
- fruit pastilles, fruit gums, similar jelly sweets and jelly confectionery
- chewing gum and bubble gum
- liquorice allsorts and other liquorice sweets
- turkish delight
- sweets made of marzipan or marzipan substitute
- sherbert
- marshmallow, fondants and similar confectionery.
There are some chocolate products which are not confectionery but are foods and are therefore zero-rated. See VFOOD6180 under ‘Chocolate confectionery’.