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This paragraph covers those items which are excepted from the zero-rating for food in VATA Sch 8, Group 1 irrespective of the fact that they may constitute food of a kind used for human consumption (see V4.218).

For an overview of the scope of the zero-rating for food under VATA Sch 8, Group 1, see V4.217.

The foods described below are excluded from zero-rating by VATA 1994, Sch 8, Group 1, Excepted Items 1–7. As well as the exceptions, there are several items overriding the excepted items set out in VATA 1994, Sch 8, Group 1, Items overriding the Exceptions 1–7. These overrides are zero-rated regardless of whether or not they also fall within the general exceptions to which they relate¹.

Both the exceptions to zero-rating and the overrides to the exceptions are covered under the relevant headings below. Broadly, these can be categorised as follows:

1. Ìý

   •ÌýÌýÌýÌý frozen products

2. Ìý

   •ÌýÌýÌýÌý confectionery

3. Ìý

   •ÌýÌýÌýÌý alcoholic beverages

4. Ìý

   •ÌýÌýÌýÌý other beverages

5. Ìý

   •