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HMRC internal manual

VAT Food

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

In Gas & Chemicals Ltd (MAN/02/0651), the appellant supplied carbon dioxide and nitrogen to public houses. Specifically the gas is used during the pouring of a beer to create a head on the drink. The company argued that their products were zero-rated as an ingredient. We argued that their products were not food and therefore not eligible for zero-rating.

The tribunal rejected the trader’s appeal and dismissed the appeal, holding that neither carbon dioxide nor nitrogen qualified as food of a kind used for human consumption. The trader’s supplies were standard-rated.