188ÌåÓý

Cookies on 188ÌåÓý

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use 188ÌåÓý, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
188ÌåÓý

Navigation menu

Menu
Search 188ÌåÓý

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of 188ÌåÓý is being rebuilt â€� find out what beta means

  1. Home
  2. Environment
  3. Food and farming
HMRC internal manual

VAT Food

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
24 July 2024 - See all updates

Summary

Guidance on determining the liability of supplies of food allowed by Group 1, Schedule 8, VATA 1994

Contents

  1. VFOOD0100
    Data Protection
  2. VFOOD0120
    Scope of this Guidance
  3. VFOOD0180
    Purpose and origin of the relief
  4. VFOOD0200
    UK VAT Law
  5. VFOOD0220
    Interpretation of Group 1
  6. VFOOD0240
    History since the introduction of VAT
  7. VFOOD0280
    Role of VAT Directorate
  8. VFOOD0500
    Items benefiting from the relief
  9. VFOOD4000
    Excepted items
  10. VFOOD9900
    Asian food products
  11. VFOOD9940
    Agricultural grants, subsidies and price guarantees
  12. VFOOD9950
    Milk quotas
  13. VFOOD9970
    Potato quotas

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve 188ÌåÓý

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve 188ÌåÓý

To help us improve 188ÌåÓý, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated