BUBBLE TEA

Dear Sir/Madam, Good afternoon. can you please clarify if the cold take away bubble tea as you see from some shopping mall or high street store all over the UK is zero-rated or standard rated? Thank you. Kind regards LT

Hi.
The sale of tea is generally a zero rated supply but but this does not include soft drinks containing tea as only one of several ingredients.
Please see the guidance below:
General food products
Bubble teas normally start with a preperation of tea and then various other ingredients are added,for example fruit juices and other flavourings.
These are generally classed as soft drinks and are therefore standard-rated. 
However I would recommend getting a VAT ruling for the product,advising us of the ingredients of the drink and  the method of perperation of the drink.
Please see the guidance below:
Non-Statutory Clearance Service guidance: annexes

Thank you very much for your kind clarification. Best regards