The shots might be a “drinkable liquid commonly consumed”, but they were not, in the FTT’s judgement, drunk to increase bodily liquid levels, slake thirst, fortify, or give pleasure. They would not be offered as a drink to an unexpected guest, nor substituted at lunchtime for a beer. They were not marketed as beverages, and the reason for drinking them was their long-term health benefits. Overall, the FTT concluded that the shots were not beverages, and accordingly qualified for zero-rating.
Source: deloitte.com
