Dessert - Frozen
- Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:
Includes frozen yoghurts and similar frozen products. It should be noted that where desserts are sold from the freezer section and must be defrosted before eating they are not Standard rated. Mixes and powders for making such desserts also liable at the Standard rate. However, where frozen desserts are served as part of a meal the second Reduced rate applies.