SCHEDULES

SCHEDULE 8 Zero-rating

Part II The Groups

Group 1— Food

Items overriding the exceptions

Notes:

1

“Food” includes drink.

2

“Animal” includes bird, fish, crustacean and mollusc.

3

A supply of anything in the course of catering includes—

a

any supply of it for consumption on the premises on which it is supplied; and

b

any supply of hot food for consumption off those premises;

and for the purposes of paragraph (b) above “hot food” means food which, or any part of which—

i

has been heated for the purposes of enabling it to be consumed at a temperature above the ambient air temperature; and

F2ii

is above that temperature at the time it is provided to the customer.

4

Item 1 of the items overriding the exceptions relates to item 1 of the excepted items.

5

Items 2 and 3 of the items overriding the exceptions relate to item 2 of the excepted items; and for the purposes of item 2 of the excepted items “confectionery” includes chocolates, sweets and biscuits; drained, glaceg or crystallised fruits; and any item of sweetened prepared food which is normally eaten with the fingers.

6

F1Items 4 to 7 of the items overriding the exceptions relate to item 4 of the excepted items.

7

Any supply described in this Group shall include a supply of services described in paragraph 1(1) of Schedule 4.