Best Served Cold (World of the First Law)

Product Information

Petits fours in assortments containing standard-rated chocolate biscuits or sweets where the net weight of chocolate biscuits, or the combined net weight of chocolate biscuits and sweets, does not exceed 15% of the net weight of the whole; or the net weight of sweets where sweets are the only standard-rated item does not exceed 25% of the net weight of the whole. Pulps that are to be made into beverages, for example, fruit and vegetable smoothies are standard-rated — read paragraph 2.2 of this guidance

Although most traditional bakery products, such as bread, biscuits and cakes, are zero-rated, some confectionery is standard-rated including: Chocolate chip biscuits where the chips are either included in the dough or pressed into the surface before baking Sweets, pastilles, gums, lollipops, candy floss, sherbet, chewing gum, bubble gum, Turkish delight, marshmallow, fondants and similar confectionery Enhanced: Full bars, likely to have good coverage indoors and to receive an enhanced data rate to support multimedia services However supplied, such as growing crop, bulk or retail — read VAT Notice 701/15: animals and animal foodmalt extract with cod liver oil (but the supply of plain malt extract with or without added vitamins, is zero-rated unless it is held out for sale for home-brewing and so on) Greggs Outlets have sprung up around England, Scotland and Wales, but it's the baker's home region that has the most. It does not matter whether you supply these unprocessed foodstuffs direct to the public or for use as ingredients in the manufacture of processed foods, provided they’re fit for human consumption.

any container with a clear and obviously intended after-use (such as tumblers containing coffee, honey or preserves in ceramic serving bowls)

How to avoid spreading a cold

All wholly or partly coated biscuits including biscuits decorated in a pattern with chocolate or some similar product Provided they are edible. This does not apply to starch for stiffening shirt collars, or ‘photographic’ gelatine The same products supplied as part of a hot take-away meal (subject to the temporary reduced rate), such as a hot hamburger in a bun, or a hot kebab in a pitta or to ‘eat in’ — read VAT Notice 709/1: catering and take-away food Schedule 8, group 1 to the VAT Act 1994, specifies when food of a kind used for human consumption is zero-rated. 2. General VAT liability rules 2.1 Food supplied in the course of catering