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HMRC internal manual

VAT Food

From
HM Revenue & Customs
Updated
, see all updates

Food: Items benefiting from the relief: what is food?: food ingredients and additives: salt

The following types of edible salt are zero-rated as food:

  • fine salt (undried vacuum and pure dried vacuum);
  • dendritic salt;
  • rock salt in retail packs for culinary use;
  • sea-salt in retail packs for culinary use.

Other types of salt are not considered to be food, including:

  • compacted salt (pellets and tablets);
  • granular salt;
  • rock salt (other than in retail packs for culinary use);
  • sea-salt (other than in retail packs for culinary use);
  • soiled salt;
  • salt sold for use in dishwashers;
  • salt clearly held out for sale for non-food uses.

Salt substitutes for culinary use are zero-rated.