SCHEDULES
SCHEDULE 8 Zero-rating
Part II The Groups
Group 1— Food
Excepted items
7
Goods described in items 1, 2 and 3 of the general items which are canned, bottled, packaged or prepared for use—
a
in the domestic brewing of any beer;
b
in the domestic making of any cider or perry;
c
in the domestic production of any wine or F1other fermented products (as defined in Part 2 of the Finance (No. 2) Act 2023).