Finance Act 2024

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Amendment of Schedule 2 to Principal Act (zero-rated goods and services)

87. Schedule 2 to the Principal Act is amended with effect from 1 January 2025, in Part E of Table 1 to paragraph 8(1)—

(a) in item (a) of column (1), by the substitution of “fruit, vegetables, plants, grains, seeds, or pulses” for “fruit or vegetables”, and

(b) in column (2), by the insertion of the following item after item (d):

“(e) Oat milk, almond milk, rice milk, coconut milk, hemp milk, cashew milk, soy milk, pea milk, hazelnut milk, flax milk, potato milk or other similar milk substitute drinks.”.