VAT Rates

FRUIT DRINKS - BABIES (Food and Drink)

Rate

Zero rated: 0%

Remarks

The zero rate only applies where particular fruit drinks are marked and marketed as suitable for babies. Otherwise, the Standard rate applies.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(b) Schedule: 2 Paragraph: 8(1)

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