The supply of anything comprised in the general items set out below, except—
a supply in the course of catering; and
a supply of anything comprised in any of the excepted items set out below, unless it is also comprised in any of the items overriding the exceptions set out below which relates to that excepted item.
Item No.
1. Food of kind used for human consumption.
2. Animal feeding stuffs.
3. Seeds or other means of propagation of plants comprised in item 1 or 2.
4. Live animals of a kind generally used as, or yielding or producing, food for human consumption.
Item No.
1. Ice cream, ice lollies, frozen yogurt, water ices and similar frozen products, and prepared mixes and powders for making such products.
[F12. Confectionery, not including cakes or biscuits other than biscuits wholly or partly covered with chocolate or with some product similar in taste and appearance.]
3. Beverages chargeable with any duty of excise specifically charged on spirits, beer, wine or made-wine and preparations thereof.
[F24. Other beverages (including fruit juices and bottled water) and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages.]
5. Any of the following when packaged for human consumption without further preparation, namely, potato crisps, potato sticks, potato puffs, and similar products made from the potato, or from potato flour, or from potato starch, and savoury food products obtained by the swelling of cereals or cereal products; and salted or roasted nuts other than nuts in shell.
[F35A. Milk and preparations and extracts therof.]
[F46. Preparations and extracts of meat, yeast or egg.]
7. Goods described in items 1, 2 and 3 of the general items which are canned, bottled, packaged or prepared for use—
in the domestic brewing of any beer;
in the domestic making of any cider or perry;
in the domestic production of any wine or made-wine.
Textual Amendments
F1Words substituted by S.I. 1988/507, art. 2(a)
F2Sch. 5 Group 1 excepted item 4 substituted (1.12.1993) by S.I. 1993/2498, art. 2(a)
F3Sch. 5 Group 1 excepted item 5A inserted (1.12.1993) by S.I. 1993/2498, art. 2(b)
F4Sch. 5 Group 1 excepted item 6 substituted (1.12.1993) by S.I. 1993/2498, art. 2(c)
Item No.
1. Yogurt unsuitable for immediate consumption when frozen.
2. Drained cherries.
3. Candied peels.
4. Tea, maté, herbal teas and similar products, and preparations and extracts thereof.
5. Cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof.
6. Preparations and extracts of meat, yeast, egg or milk.
Notes:
“Food” includes drink.
“Animal” includes bird, fish, crustacean and mollusc.
A supply of anything in the course of catering includes F5
any supply of it for consumption on the premises on which it is supplied [F6and
any supply of hot food for consumption off those premises; and for the purpose of paragraph (b) above “hot food”means food which, or any part of which,-
has been heated for the purpose of enabling it to be consumed at a temperature above the ambient air temperature; and
is at the time of the supply above that temperature].
Item 1 of the items overriding the exceptions relates to item 1 of the excepted items.
Items 2 and 3 of the items overriding the exceptions relate to item 2 of the excepted items [F7, and, for the purposes of item 2 of the excepted items “confectionery" includes chocolates, sweets and biscuits; drained, glacé or crystallized fruits; and any item of sweetened prepared food which is normally eaten with the fingers.]
Items 4 to 6 of the items overriding the exceptions relate to item 4 of the excepted items.
Any supply described in this Group shall include a supply of services described in paragraph 1(1) of Schedule 2 to this Act.
Textual Amendments
F5 “(a" inserted (retrospectively) by Finance Act 1984 (c. 43, SIF 40:1), s. 10(1)(2)(a), Sch. 6 para. 1
F6Words added (retrospectively) by Finance Act 1984 (c. 43, SIF 40:1), s. 10(1)(2)(a), Sch. 6 para. 1
F7Words added by S.I. 1988/507, art. 2(b)