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FTT Decision: Zero-rating Denied for Sports Nutrition Flapjacks and Cake Bars

  • DuelFuel Nutrition Ltd sought zero-rating for their sports nutrition products, a flapjack and a cake bar
  • HMRC determined that the products were standard rated confectionery
  • FTT upheld HMRC’s decision after DNL appealed
  • FTT examined whether the products could be zero-rated as ‘cakes’ or were standard rated as confectionery
  • FTT concluded that the products were not cakes but deemed to be confectionery under Note 5
  • FTT considered various factors in reaching their decision, including ingredients, marketing, and consumption circumstances
  • High protein levels and marketing aimed at gym-goers led FTT to determine that the products were not cakes

Source: rpc.co.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.

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