Value Added Tax Consolidation Act 2010 Schedule 2 paragraph 8

Food and drink

Paragraph 8 of Schedule 2 zero-rates most food and drink supplied for human consumption, but excludes from the zero rate specific categories of beverages, snack foods, frozen products, confectionery, and bakery products other than bread.

• Food and drink for human consumption is generally zero-rated, but restaurant meals, hot takeaway food, and hospital and school meals are excluded from the zero rate and taxed separately under other provisions
• Alcoholic drinks, tea and coffee served in drinkable form, ice cream and frozen desserts, savoury cereal-based snack foods, potato crisps, popcorn, and salted or roasted nuts are all excluded from the zero rate
• Drinking water, fruit juices, soft drinks, syrups, concentrates, and all other non-alcoholic beverages are excluded from the zero rate, but milk, plant-based milk substitutes, and tea, coffee and cocoa in non-drinkable form remain zero-rated
• Confectionery and bakery products are excluded from the zero rate, except bread that is made from flour mixed only with permitted ingredients within specified weight limits