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HMRC internal manual

VAT Food

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

Condiments and seasonings such as mustard, pepper, pickles, sauces, horseradish, vinegar, and salad oils, commonly added to food to make it more palatable, are zero-rated. Medicinal products made of similar ingredients are standard-rated, for example a mixture of cider vinegar and honey known as honegar is sometimes sold as a treatment for arthritis.