Food and drink
What VAT rates apply to food and drink?
The supply of food and drink for human consumption is subject to a number of different rates of Value-Added Tax (VAT). This is dependent on the food and drink concerned.
Further guidance contains more detailed information on the VAT treatment of food and drink.
What VAT rates apply to bread?
The supply of bread may be liable to Value-Added Tax (VAT) at the zero rate or the reduced rate.
The supply of bread that meets the ingredient definition under VAT legislation, is liable to VAT at the zero rate. Bread products such as, garlic bread, onion bread and fennel bread do not generally conform to the ingredient definition of bread. Therefore, they may be liable to VAT at the reduced rate.
Further guidance contains more detailed information on the VAT treatment of bread.
What VAT rate applies to bakery products?
The supply of bakery products, being flour or egg based bakery products, is liable to VAT at the reduced rate.
Further guidance contains more detailed information on the VAT treatment of food and drink.
Alcohol products
The supply of alcohol products is liable to VAT at the standard rate. Please see the guidance on food and drink for further information.
However, special rules apply to some supplies of alcohol products, such as:
- while held or transported under a duty suspension arrangement
- from another EU Member State where excise duty has been paid in the Member State of dispatch
- on importation from outside the European Union (EU)
- distance sales to private individuals in the State.
Further guidance contains more detailed information on the VAT treatment of alcohol products.