Currently, there is no GST on fresh or pasteurised milk in the UK. However, a 5% GST charge does apply to Ultra-High Temperature (UHT) milk. This also extends to concentrated milk or milk containing added sugar, including skimmed milk powder and baby milk formula, but excludes condensed milk.
Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk=no gst but gst at 5% on Ultra-High Temperature (UHT) milk Milk and cream concentrated or containing added sugar or other sweetening matter including skimmed milk powder, milk food for babies, excluding condensed milk.
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