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HMRC internal manual

VAT Food

Items benefiting from the relief: what is food?: food supplements (dietary supplements): vitamin and mineral supplements

Although vitamins and trace elements are an essential part of human nutritional requirements, they are not in themselves food for VAT purposes. Therefore, vitamin and mineral supplements are standard-rated, whether they are supplied in pill, capsule, powder or liquid form.

As with other supplement products, the addition of vitamins and / or minerals to an otherwise normal food product does not change the usual liability of the product as a whole.