英国各商品消费税率.pdf

Food and drink, animals, animal feed, plants and seeds Food and drink for human consumption is usually zero-rated but some items are standard-rated, including alcoholic drinks, confectionery, crisps and savoury snacks, hot food, sports drinks, hot takeaways, ice cream, soft drinks and mineral water. Because certain food and drink is zero-rated, so are certain animals and animal feeds, and plants and seeds - if the animal or plant produces food that is normally used for human consumption. You can find more about:  food and drink in VAT Notice 701/14  animals and animal feed in VAT Notice 701/15  plants and seeds in VAT Notice 701/38 Sport, leisure, culture and antiques Sport Goods or services VAT rate More information Goods or services VAT rate More information Physical education and sports activities Exempt VAT Notice 701/45 Leisure Goods or services VAT More rate information Betting and gaming - including pool betting and games Exempt VAT Notice of chance 701/29 Bingo - including remote games played on the internet, Exempt VAT Notice telephone, television or radio 701/29 Lottery ticket sales Exempt VAT Notice 701/29 Online lottery games Exempt VAT Notice 701/29 Retailer commission on lottery ticket sales Exempt VAT Notice 701/29 Culture Goods or services VAT