- HMRC internal manual on VAT Food
- Guidance on determining the liability of supplies of food allowed by Group 1, Schedule 8, VATA 1994
- Includes information on data protection, scope of guidance, purpose and origin of the relief, UK VAT Law, interpretation of Group 1, history since the introduction of VAT, role of VAT Directorate
- Lists items benefiting from the relief, excepted items, Asian food products, agricultural grants, subsidies and price guarantees, milk quotas, and potato quotas.
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
