Orange juice is zero rated. Lemon juice is zero rated. Mix them, and the product is standard rated.
Orange juice is zero rated. Lemon juice is zero rated. Mix them, and the product is standard rated.
Banana and strawberry flavoured Nesquik drinks are standard rated, but chocolate flavoured Nesquik is zero rated.
Protein drinks are standard rated (they are not “food”) although they “deliver nutrition” to consumers and are derived from milk, which is itself zero rated.
Fruit flavoured Nesquik is standard rated, yet the chocolate flavoured drink is VAT free.