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A company requested clarification on the VAT rate applicable to a maize dextrose glucose drink used in diagnostic tests. The DGT has determined that, as it is classified as a soft drink, it will be taxed at 21% if it contains sugars or sweeteners, or at 10% if it does not.
This ruling clarifies the VAT classification for glucose-based beverages used in medical or diagnostic contexts, distinguishing between reduced and standard rates based on ingredients.
The tax team reviews your specific situation.
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