Tag Archives: VAT-biscuits

 A VAT Did you know?

By   22 July 2025

Sweetened rice cakes are zero-rated, but savoury flavoured ones are VATable. 

BUT… The problem area is salted rice cakes. Lightly salted cakes are considered to require further preparation before consumption (and are therefore zero-rated) whereas more heavily salted rice cakes do not and are standard rated. However, there is no guideline as to where this borderline falls .

A VAT Did you know?

By   20 December 2024

In or out?

If a biscuit is covered, even partially, in chocolate the VAT is 20%, but if the chocolate is inside, say a choc chip cookie or a bourbon, it is VAT free.

A VAT Did you know?

By   29 July 2021

Gingerbread men: No tax is due if the figure has two chocolate spots for its eyes, but any chocolate-based additions, such as buttons or a belt, mean VAT is payable.