Single Servings of Pudding and Beverages
Puddings and beverages (other than unflavoured milk) are taxable.
However, such products are zero-rated if:
- they are prepackaged by the manufacturer or producer for sale in multiple single servings;
- they are sold in a box, a bottle or other original container in a quantity exceeding a single serving;
- they are prepared and packaged specially for consumption by babies.
Note
A “single serving” of pudding or a similar product is considered to be a unit of less than 425 g.
A “single serving” of a beverage is considered to be a unit of less than 600 ml.
Taxable pudding and beverages
Examples of products that are taxable when they are sold in single servings and are not zero-rated are:
- chocolate milk
- flavoured gelatin
- flavoured whipped dessert product
- fruit-flavoured yogurt-based beverages
- juice containing natural fruit juice (25% or more)
- mousse
- pudding
- spring water
Note
Carbonated beverages and fruit-flavoured beverages containing less than 25% natural fruit juice are taxable, whether or not they are sold in single servings.