VAT on chocolate

JBond007

Hi,

I am buying some chocolate online from a Uk company. The invoice includes VAT. I thought food was exempt from VAT?
Should I remove it from the invoice?

Thanks

PasturesNew

If they are in business and VAT registered and if they have sent you an invoice that has VAT on it, then I'd assume they know what they're doing and it's VATable.

Simples.

I thought chocolate was a VAT item.
https://www.gov.uk/government/publications/vat-notice-70114-food/vat-notice-70114-food

Standard rate are: "Chocolates, bars of chocolate including those containing nuts, fruit, toffee, or any other ingredients, diabetic chocolate, liqueur chocolates and similar sweets"

elsien

Not all food is exempt (hence the great jaffa cake debate). If you're buying chocolate, "Chocolates, bars of chocolate including those containing nuts, fruit, toffee, or any other ingredients, diabetic chocolate, liqueur chocolates and similar sweets" are standard rated.

robin58

Yes there is vat on anything containing chocolate.

I tend to swear when I eat chocolate thinking about the privilege of me paying the government a tax so I can indulge.

Murphybear

Maybe the Government don't see chocolate as food;)

Brighty

"Food and drink for human consumption is usually zero-rated but some items are standard-rated, including alcoholic drinks, confectionery, crisps and savoury snacks, hot food, sports drinks, hot takeaways, ice cream, soft drinks and mineral water."
https://www.gov.uk/guidance/rates-of-vat-on-different-goods-and-services

"Although most traditional bakery products, such as bread, biscuits and cakes, are zero-rated, some confectionery is standard-rated including:
biscuits wholly or partly covered in chocolate (or some product similar in taste and appearance); and
any item of sweetened prepared food, other than cakes and non-chocolate biscuits, which is normally eaten with the fingers"
https://www.gov.uk/government/publications/vat-notice-70114-food/vat-notice-70114-food

The above is why there was 'jaffacakegate'

Brighty

Pennywise

Chocolate is indeed generally standard rated, but there are a few interesting zero rated situations, which may or may not be relevant to the OP.

Zero-rated:-

"Chocolate couverture, chips, leaves, scrolls etc (designed specifically as cake decorations)"

and "mini-chocolate buttons sold for use in baking"

Just shows how you can't generalise when it comes to VAT.

https://www.gov.uk/government/publications/vat-notice-70114-food/vat-notice-70114-food