VAT Rates
TRIFLE (Food and drink)
Rate
Zero rated: 0%
Remarks
Generally, such trifles would consist of Jelly, Custard, Cream, Fruit. However, where a trifle has a Sponge base then this type of trifle is liable to VAT at the Reduced rate. Paragraph 3(5) of Schedule 3 includes sponge based trifles.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 8(1)
Link to further information