Taxation: VAT

House of Lords written question – answered at on 30 March 2011.

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Photo of Baroness Miller of Chilthorne Domer Baroness Miller of Chilthorne Domer Liberal Democrat

To ask Her Majesty's Government whether the definition of confectionery for VAT purposes depends on the contents of an item or on the way it is presented for sale.

Photo of Lord Sassoon Lord Sassoon The Commercial Secretary to the Treasury

Confectionery for VAT purposes is not defined in statute. Case law indicates that the contents of a product, the process applied to those contents and the way it is packaged and presented are all factors which may be relevant when determining whether it is confectionery for VAT purposes.

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