VAT Rates
ICE CREAM - CAKE
Rate
Standard rate
Remarks
However, bakery products such as Baked Alaska, Pavlova etc. qualify for the reduced rate. See Paragraph 3(5) of Schedule 3. Cakes made entirely from ice-cream would be liable at the standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)