Are smoothies considered as beverages as per the UK legislations (therefore payable VAT)

Dear Sir/Madam, Good afternoon. Can you please clarify if the smoothies such as below example are classed as beverages and therefore payable VAT applies? Product example: ' Strawberry smoothie' 1L packed in Carton sold in retail. Ingredients: strawberry puree, sugar, water, natural strawberry flavour, concentrated aronia juice, acid: citric acid. Contains 48% of strawberry pure. Direction for use: shake well before use, pure over ice, blend well and serve. Thank you. Kind regards, Milena

Hi Milena,
Please refer to notice 701/14 section 3.7 for guidance on the VAT liability of drinks/beverages.
3. General food products
Many drinks are subject to VAT at the standard rate of 20% as non-alcoholic beverages.
For VAT purposes, a beverage is a liquid commonly consumed to increase bodily liquid levels, to slake thirst, to fortify or to give pleasure.
If a product meets the above condition and is not listed in section 3.7.2 as zero-rated then standard rated VAT of 20% would normally apply.
Thank you.