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HMRC internal manual

VAT Food

From
HM Revenue & Customs
Updated
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Items benefiting from the relief: What is food?: Food and medicine: Examples of medicinal and medicated products

In this table, ZR means zero-rated and SR means standard-rated.

### Product ### Description ### Liability
     
Aminofusin L600, L1000, L Forte Solution of amino acids, sorbitol, electrolytes and vitamins to provide a complete nutrition product for intravenous application. ZR: total parenteral nutrition.
Aminoplex 5 Mixture of amino acids, sorbitol, ethanol and malic acid with added electrolytes and vitamins to provide a complete nutrition product for intravenous application ZR: total parenteral nutrition.
E028 Extra / MCT Mixture of amino acids, maltodextrin, fats, minerals, salts and vitamins to provide a complete liquid diet for patients with severe impairment of the GI tract. To be given only under medical supervision. ZR: a complete enteral nutrition product.
GluCoplex 1000, 1600 Solution of 24% glucose pre-mixed with electrolytes and trace elements. ZR: carbohydrate for parenteral nutrition.
Hypostop Glucose Gel Small bottles of glucose gel sold off-prescription for walkers etc for energy boost. Also advertised as useful sugar source for diabetics to prevent hypoglaemic shock. ZR: glucose generally is rated as a food product.
Juvela brand food products Specially prepared flours, mixes and bakery products for low protein, gluten free etc. diets. Subject to normal liability treatment as food products.
Laevuflex 20 Solution of laevulose (fructose) for intravenous application. ZR: carbohydrate component of parenteral nutrition product.
Min-I-Jet Glucose Injection BP 50% glucose solution supplied as a pre-filled, single dose, ready-to-use vial and injector, for use as part of a range of similarly prepared drugs for emergency application (specifically, in the treatment of hypoglycaemic shock). SR: the get-up of the product (single-dose vial etc) identifies it as being specifically for emergency remedial use. As it is not administered for nutritional purposes, it is not food.
Multibionta Vitamin mixture for intravenous infusion. SR: mixture of vitamins only, treated as supplement.
Synthamin Amino acid solutions for intravenous application. ZR: provides the essential nitrogen obtained from protein. Used in conjunction with carbohydrate and / or lipid components.