Vat rate on chocolate products.

paulbok

I'm wondering does anyone know what vat rate applies to drinking chocolate products? A list I got from the supplier shows them as being 0% however they have also explained that biscuits with more than 15% chocolate are not 0% rated.
I've checked a tin of Cadburys instant drinking chocolate in the canteen and it show 4% chocolate on the ingredients, but there are loads of cocoa based ingredients to confuse.

Are there definitive guidelines to what food products are full rate , reduced and vat exempt anywhere?

Breakfast bars are another one that depends on the % of an ingredient (flour) to determine it's vat.

smeharg

You can't compare drinking chocolate to biscuits - they're two different things.

Drinking chocolate in powder form is zero rated. If you're supplying it in drink form the rate is 9%.

http://www.revenue.ie/en/tax/vat/rates/decision-detail-00595.jsp

paulbok

Thanks for the info and esp. the link.