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HMRC internal manual

VAT Food

From
HM Revenue & Customs
Updated
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Items benefiting from the relief: what is food?: food ingredients and additives: antioxidants

These are chemicals which are generally added to fatty food to prevent various types of spoilage and rancidity. Their number is limited and controlled by law. The most widely known example is vitamin C (ascorbic acid). They are not foods in their own right and so are standard-rated.