»Ê¹ÚÌåÓýapp

Item 5 of the items overriding the exceptions applies the zero rate to cocoa, coffee, chicory and other roasted coffee substitutes and preparations and extracts from them. Zero-rating therefore extends to coffee beans, instant coffee, drinking chocolate and cocoa, chicory, and dandelion root (coffee substitutes).

»Ê¹ÚÌåÓýapp fact that preparations and extracts of coffee and cocoa are specifically zero-rated under this provision means that some products whose status would otherwise be doubtful can qualify for zero-rating if they are made from coffee or cocoa, for instance powders for flavouring milk-shakes, and coffee or cocoa based beverages, including those made from soya milk or having too low a proportion of dairy milk to be regarded as zero-rated preparations of milk.