VAT Rates
FLAPJACKS
Rate
Standard rate
Remarks
Includes flapjacks such as a peanut and caramel confection type flapjack and all chocolate covered flapjacks.
However, flapjacks that are flour based bakery products (i.e. biscuit based), are liable at the Reduced rate. Paragraph 3(5) of Schedule 3 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)