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    AboutFAQHMRC VAT Guide↗ (opens in a new tab)
    Home / Food and drink, animals, animal feed, plants and seeds / Drinks

    Sports drinks

    VAT treatmentStandard

    What this means for your business

    Charging VAT
    VAT is charged at the standard rate (20%).
    Reclaiming VAT
    VAT paid on costs related to making this supply can normally be reclaimed in full as input tax.

    Official guidancefood and drink in VAT Notice 701/14↗ (opens in a new tab)

    Related items in Drinks

    • Soft drinks and mineral waterStandard

    ← Back to full VAT table

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