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HMRC internal manual

VAT Food

HM Revenue & Customs
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Items benefiting from the relief: what is food?: food ingredients and additives: emulsifiers and stabilisers

Food grade emulsifiers and stabilisers are essential to the texture of certain food products, such as margarine. Where these are specifically tailored or mixed for food purposes, and cannot be used for any other purpose than in the manufacture of food, they are zero-rated.