VFOOD2300 - 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.