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.