Meaning of essential good
5 Meaning of essential good
An essential good is food, drink or a household item used for domestic purposes, other than—
an alcoholic beverage; or
bathroom equipment; or
confectionery; or
clothing; or
an electrical appliance; or
a kitchen utensil; or
manchester; or
a soft drink containing sugar; or
whitegoods.
Examples of a household item used for domestic purposes—
a household cleaning product, toothpaste, toilet paper
To remove any doubt, it is declared that none of the following is an essential good—
fuel;
furniture or a furnishing;
hardware;
any of the following under the Tobacco and Other Smoking Products Act 1998—
a tobacco product;
a smokeless tobacco product;
vaping goods;
a lottery ticket under the Lotteries Act 1997.
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