VAT Rates
BREAD (Food and drink)
Rate
Zero rated: 0%
Remarks
The Zero rate only applies where the particular bread product supplied conforms with the definition of bread set out in paragraph 8(1) of the Second Schedule which sets out ingredients and weight limits.
Certain breads such as, maltana, crispbread, brioche, croissants, etc. are liable at the Reduced rate as per paragraph 3(5) of the Third Schedule. Honey is accepted as a sugar substitute.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 8(1)
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