Branded sweets and chocolate are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/14, paragraph 3.6.
PRIVATE & CONFIDENTIAL
Sweets are twenty per cent. Cakes aren't. I don't make the rules. I merely enforce them.
Branded sweets and chocolate
20% VAT
Sweets and chocolate count as confectionery, which is standard-rated. (Cakes and most biscuits are 0%, but biscuits coated or part-coated in chocolate are 20%.)
Branded sweets and chocolate are standard-rated (20% VAT) in the UK under HMRC VAT Notice 701/14, paragraph 3.6. Sweets and chocolate count as confectionery, which is standard-rated. (Cakes and most biscuits are 0%, but biscuits coated or part-coated in chocolate are 20%.)
