Single Servings of Pudding and Beverages

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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.

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

Carbonated beverages and fruit-flavoured beverages containing less than 25% natural fruit juice are taxable, whether or not they are sold in single servings.

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