Salads for consumption at the point of sale or elsewhere are taxable, whether sold in single servings or in large containers. Fruit salads and gelatin salads that commonly contain fruit and that can be formed in a mould are also taxable.

Zero-rated salads

Packages of unmixed salad ingredients, including lettuce, dressing or seasonings, each in a separate pouch or container, are zero-rated. Salads preserved in containers or vacuum-packed are also zero-rated.