Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what guidance she is providing to sweetshop businesses on VAT applied to freeze-dried products.

Guidance on which types of food are zero-rated and which are standard-rated for VAT purposes can be found in VAT Notice 701/14 Food products on GOV.UK. Confectionery is covered at paragraph 3.6.

Businesses which have read the guidance and are still unsure of the correct VAT treatment of their product can contact HMRC for further support.