2018 Calendar Solutions
Which rate of VAT goes with each picture, 0% (zero rated) or 20% (standard rated)
Raw and unprocessed nuts for human consumption are zero rated for VAT. However if they have been shelled and either roasted or salted, they are standard rated.
Books which consist of text and illustrations, i.e. literary works, reference books, directories and catalogues are usually zero rated. The supply of text by electronic transmission (including e-books), via the internet is currently standard rated.
As a general rule, clothing and footwear for adults is standard rate. However when certain conditions are met, as in the case of protective boots, it becomes zero rated.
FERRET FOOD/RABBIT FOOD
Food which is specially prepared and held out for sale as pet food (e.g. for a ferret) is standard rated. Food for a non-pet species as defined by HMRC, e.g. a rabbit, can be zero rated, as long as it is not packaged or sold in a way that suggests it is intended for a pet.
HORSE RIDING HELMET/MOTORBIKE HELMET
Motorcycle helmets qualify for zero rating if they meet current British Standard or UNECE Regulation, however unless a horse riding helmet is intended for use by a child, it is standard rated.
SHEET MUSIC/MUSIC DOWNLOADS
Sheet music (printed, duplicated or manuscript) is zero rated. Music downloads, however, are now subject to the current standard rate of VAT relevant to the location of the consumer, i.e. in the UK, 20%.
ICE CREAM/FROZEN YOGHURT
Ice cream and similar products, as well as mixes for making them, are standard rated. Frozen yoghurt that is designed to be thawed before being eaten is zero rated.
SCHEDULED AEROPLANE FLIGHT/HOT AIR BALLOON FLIGHT
The transport of passengers travelling on a scheduled flight is zero rated. A flight experience for recreation or amusement is subject to the standard rate of VAT.
Crops specifically grown to produce food for human consumption or animal feed stuffs are zero rated. A crop that produces items that are not fed to humans or animals, e.g. Norfolk Reed for thatching material, is standard rated.
Most common breeds of chicken are zero rated, as are game birds and ostriches. Ornamental breeds of birds are standard rated.
TAKE AWAY FOOD
Take away food is food sold for consumption off premises, and if the food is hot at the time it is provided to the customer it is standard rated. The food would be zero rated in the case of retail supplies of cold take away food.
Decorated gingerbread men are standard rated. Plain gingerbread men, where the decoration amounts to no more than a couple of dots for eyes, are zero rated.