Written Question·Treasury·UIN 61750

Confectionery: VAT

Tabled: 23 June 2025
Answered: 26 June 2025
Named Day

Question

Dame Caroline Dinenage

ConservativeGosport

To ask the Chancellor of the Exchequer, what guidance she is providing to sweetshop businesses on VAT applied to freeze-dried products.

Answer

James Murray
Guidance on which types of food are zero-rated and which are standard-rated for VAT purposes can be found in VAT Notice 701/14 Food products on GOV.UK. Confectionery is covered at paragraph 3.6. Businesses which have read the guidance and are still unsure...

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