In Global by Nature Ltd v HMRC [2025] UKFTT 24 (TC) (9 January) the FTT decided that products were not sports drinks for the purposes of VATA 1994 Sch 8 Group 1 excepted item 4A because the products contained ‘low to negligible levels of carbohydrate’.
VATA 1994 Sch 8 Group 1 provides for the zero rate of VAT to apply to food but refers to excepted items which are subject to VAT at the standard rate. Note 1 to the legislation confirms that food includes drinks. Excepted item 4A refers to: ‘Sports drinks that are advertised or marketed as products designed to enhance physical performance accelerate recovery after exercise or build bulk and other similar drinks including (in either case) syrups concentrates essences powders crystals or other products for the preparation of...
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In Global by Nature Ltd v HMRC [2025] UKFTT 24 (TC) (9 January) the FTT decided that products were not sports drinks for the purposes of VATA 1994 Sch 8 Group 1 excepted item 4A because the products contained ‘low to negligible levels of carbohydrate’.
VATA 1994 Sch 8 Group 1 provides for the zero rate of VAT to apply to food but refers to excepted items which are subject to VAT at the standard rate. Note 1 to the legislation confirms that food includes drinks. Excepted item 4A refers to: ‘Sports drinks that are advertised or marketed as products designed to enhance physical performance accelerate recovery after exercise or build bulk and other similar drinks including (in either case) syrups concentrates essences powders crystals or other products for the preparation of...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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