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HMRC internal manual

VAT Food

Items benefiting from the relief: what is food?: food supplements (dietary supplements): tablets and capsules

The format of the product is often a decisive factor in the liability of food supplements. We hold that products in the form of capsules and tablets are not food. In this view we are supported by the tribunals of Hunter Ridgeley Ltd, Marfleet Refining, Ayurveda Ltd, Nature’s Balance, Grosvenor Commodities and the National Safety Associates of America (LON/95/3185A). Similarly we would not accept zero-rating for supplements provided as pastilles, pills or similar forms.