V4.217 Zero-Rating For Food And Animal Feeding Stuffs—Overview

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Commentary

Part V4 Exemption, zero-rating and reduced rates

V4.217 Zero-rating for food and animal feeding stuffs—overview

This paragraph provides an overview of the scope of zero-rating extended to certain food products as under VATA 1994, Sch 8, Group 1.

Under VATA 1994, Sch 8, Group 1, Items 1–4 zero-rating for food extends to:

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(1)�� food used for human consumption, see

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