VAT: Standard rated vs zero rated office treats: 12 Tax Tips of Christmas




Buying some treats to bring into the office or workplace? Find out which types of food are zero rated and which are standard rated for VAT purposes.


Here’s some treats that are standard rated:

· Potato crisps

· Roasted or salted nuts

· Ice creams, sorbets, frozen yoghurt or ice lollies

· Shortbread biscuits partly or wholly chocolate-covered

· Chocolates

· Sweets; pastilles, gums, lollipops, candy floss, Turkish delight, marshmallow


Here are some options for zero-rated treats:

· Sponge cakes or pastries

· Flapjacks

· Marshmallow teacakes

· Cold sandwiches

· Caramel or ‘millionaire’s’ shortcake

· Jaffa cakes

· Biscuits; coated with icing, caramel or some other product different in taste and appearance from chocolate


Keep up with our 12 Tax Tips of Christmas here: www.p-r-l.co.uk/12-tips