# The Value Added Tax (Beverages) Order 1993, Note: Explanatory note


(This note is not part of the Order)
The Order amends Group 1 of Schedule 5 to the Value Added Tax Act 1983 by extending the standard rate of value added tax from manufactured beverages to all beverages, except for milk and other beverages included in the items overriding the exceptions.

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Source: https://www.legislation.gov.uk/uksi/1993/2498/note (the official version)
Page: https://openlegislation.uk/value-added-tax-beverages-order-1993/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.