Standard-rated confectionery includes, chocolates, sweets and candies, chocolate biscuits and any other “items of sweetened prepared food which is normally eaten with the fingers” – and which must be both sweetened and have some sweetness to the taste.
Cakes including sponge cakes, pastries, eclairs, meringues, flapjacks, lebkuchen and marshmallow teacakes, Chocolate spread, cocoa powder, liquid chocolate icing, chocolate couverture, and chocolate chips and chocolate body paint.
Chocolates, bars of chocolate including those containing nuts, fruit, toffee, or any other ingredients, diabetic chocolate, liqueur chocolates and similar sweets.
Recently the makers of Jaffa cake persuaded a VAT tribunal to zero rate their “cakes”; now with increasing evidence that chocolate is not just an indulgence but a rich source of health enhancing free radicals, we think it’s time to treat chocolate as an essential food.
via HM Revenue & Customs.