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HMRC internal manual

VAT Food

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

In this list, which is not exhaustive,

  • SR means that the item is standard-rated for VAT;
  • ZR means that the item is zero-rated for VAT.
### Name ### Use ### E-№ ### VAT
       
Alpha-carotene, beta-carotene, gamma-carotene Vitamin A - also used as natural orange colourant 160(a) SR
Beta-apo-8’-carotene Colourant derived from carotene 160(e) SR
Alpha-tocopherol (synthetic) An anti-oxidant for oils and fats 307 SR
Gamma-tocopherol (synthetic) An anti-oxidant for oils and fats 308 SR
Delta-tocopherol (synthetic) An anti-oxidant for oils and fats 309 SR
(Chocolate) brown HT Pigment derived from coal tar used in chocolate baked goods 155 SR
1,4-heptonolactone Acid, suquestrant 370 SR
Acesulphame potassium Sweetener 370 SR
Acetic acid Acidity regulator 260 SR
Acetic acid esters of mon- and di-glycerides of fatty acids Stabiliser 472(a) SR
Adipic acid Buffer / flavouring 355 SR
Agar Natural stabiliser and thickening agent derived from algae; used in culture medium 406 SR
Alginic acid Stabiliser / binder derived from algae 400 SR
Aluminium Colourant - used in cake decorations 173 SR
Aluminium calcium silicate Anti-caking agent 556 SR
Aluminium potassium sulphate Firming agent - SR
Alumimium sodium silicate Anti-caking agent 554 SR
Amaranth Colourant - red pigment derived from coal tar used as substitute for cochineal 123 SR
Amidated pectin Gelling agent - pectin derivative 440(b) SR
Ammonium alginate Stabiliser and thickening agent - salt of alginic acid 403 SR
Ammonium carbonate; ammonium hydrogen carbonate Buffer, aerating agent 503 SR
Ammonium chloride Yeast food 510 SR
Ammonium dihydrogen orthophosphate; diammonium hydrogen orthophosphate Buffer, yeast food - SR
Ammonium ferric citrate Dietary iron supplement 381 SR
Ammonium hydroxide Diluent and solvent for colouring, base 527 SR
Ammonium phosphatides Emulsifier and stabiliser 442 SR
Ammonium polyphosphates Emulsifier, texturiser 545 SR
Ammonium sulphate Yeast food - SR
Annatto/Bixin/Norbixin Colourant - yellow colourant derived from fruit and annatto tree 160(b) SR
Anthocyanins Colourant 163 SR
Ascorbyl palmitate Vitamin C derivative used as anti-oxidant in scotch eggs 304 SR
Aspartame Sweetener - ZR
Azodicarbonamide Flour improver 927 SR
Beeswax Glazing agent 901 SR
Beetroot red (betanin) Colourant - natural red pigment derived from beetroot 162 SR
Bentonite Anti-caking agent 558 SR
Benzoic acid Preservative - anti-bacterial and anti-fungal 210 SR
Benzoyl peroxide Flour bleaching agent - SR
Biphenyl Preservative 230 SR
Black PN Colourant - black pigment derived from coal tar 151 SR
Bone phosphate Anti-caking agent 542 SR
Brilliant blue FCF Colourant - blue pigment derived from coal tar used as substitute for indigo 133 SR
Brown FK Colourant - brown pigment derived from coal tar, used in kippers 154 SR
Butyl stearate Release agent - SR
Butylated hydroxyanisole (BHA) Anti-oxidant 320 SR
Butylated hydroxytoluene (BHT) Anti-oxidant 321 SR
Calcium acetate Acidity regulator 263 SR
Calcium alginate Stabiliser and thickening agent - salt of alginic acid 404 SR
Calcium benzoate Preservative -salt of benzoic acid 213 SR
Calcium bisulphite Preservative 227 SR
Calcium carbonate Base and firming agent 170 SR
Calcium chloride Firming agent 509 SR
Calcium disodium EDTA Sequestrant 385 SR
Calcium gluconate Buffer, firming agent 578 SR
Calcium glutamate Flavour enhancer 623 SR
Calcium heptonate Firming agent, sequestrant   SR
Calcium hydroxide Firming agent, neutralising agent 526 SR
Calcium L-ascorbate Vitamin C derivative used as anti-oxidant 302 SR
Calcium lactate Buffer, firming agent 327 SR
Calcium malate Firming agent calcium hydrogen malate 352 SR
Calcium oxide Base 529 SR
Calcium phytate Wine sequestrant - SR
Calcium polyphosphates Emulsifying salt 544 SR
Calcium propionate Preservative - salt of propionic acid 282 SR
Calcium saccharin Sweetener - ZR
Calcium silicate Anti-caking agent, release agent 552 SR
Calcium sorbate Preservative - salt of sorbic acid 203 SR
Calcium stearoyl-2-lactylate Stabiliser 482 SR
Calcium sulphate Yeast food, firming agent 516 SR
Calcium sulphite Preservative 226 SR
Calcium tetrahydrogen diorthophosphate; calcium hydrogen orthophosphate; tricalcium diorthophosphate Firming agent, anti-caking agent, raising agent 341 SR
Canthaxanthin Colourant 161(g) SR
Capsanthin/capsorubin used as a substitute for cochineal Colourant - red pigment 160(a) SR
Carageenan Natural stabiliser and thickening agent derived from seaweed 407 SR
Caramel Colourant / flavouring derived from burnt sugar 150 ZR
Carbon black Colourant - black pigment derived from vegetable carbon, used in liquorice 153 SR
Carboxymethyl Bulking agent - may be used to suppress appetite in slimming foods 466 SR
Cardon dioxide Carbonating agent 290 SR
Carmoisine Colourant - red pigment derived from coal tar used as substitute for cochineal 122 SR
Carnauba wax Glazing agent 903 SR
Cellulose Bulking agent - may be used to suppress appetite in slimming foods 460 SR
Chlorine Flour improver 925 SR
Chlorine dioxide Flour improver 926 SR
Chlorophyll Colourant - derived from plant matter; also used as oral deodorant 140 SR
Chlorophyllins Colourant - green pigment derived from chlorophyll 141 SR
Citric acid Acid flavouring 330 SR
Citric acid esters of mono- and di-glycerides of fatty acids Stabiliser 472 SR
Cochineal Colourant - natural red colouring derived from cochineal beetle 120 ZR
Cryptoxanthin Colourant 161 SR
Curcumin Colourant - yellow pigment derived from turmeric, used flour confectionery, margarine 100 SR
Dicalcium diphosphate Buffer, neutralising agent 540 SR
Dimethylpolysiloxane Anti-foaming agent 900 SR
Disodium dihydrogen diphosphate; trisodium diphosphate; tetrasodium diphosphate tetrapotassium diphosphate Buffer, emulsifying salt, sequestrant, stabiliser, raising agent 450(a) SR
Disodium dihydrogen EDTA Brandy sequestrant - SR
DL-malic acid, L-malic acid Acid flavouring 296 SR
Dodecyl gallate Anti-oxidant 312 SR
Erythrosine Colourant - red pigment derived from coal used as substitute for cochineal 127 SR
Ethyl acetate Solvent for colour and flavourings - SR
Ethyl alcohol Solvent for colour and flavourings - SR
Ethyl ester of (-apo-8’- carotenoic acid Colourant - derivative of (-apo-8’- carotene 160(f) SR
Ethyl maltol Flavouring, flavour enhancer 637 SR
Ethyl para- hydroxybenzoate Preservative 214 SR
Ethylmethylcellulose Bulking agent - may be used to suppress appetite in slimming foods 465 SR
Flavoxanthin Colourant - synthetic carotenoid pigment 161(a) SR
Fumaric acid Acid flavouring 297 SR
Glucono delta-1actone Acid, sequestrant 575 SR
Glycerol Humectant, solvent 422 SR
Glycerol mon-acetate; glycerol di-acetate; glycerol tri-acetate Solvent for colour and flavourings - SR
Glycine Buffer, sequestrant - SR
Gold Colourant - used in cake decorations 175 SR
Green S Colourant - green pigment derived from coal tar as substitute for chlorophyll 142 SR
Guar gum Natural stabiliser and thickening agent 412 SR
Gum arabic Natural stabiliser and thickening agent 414 SR
Hexamine Preservative 239 SR
Hydrochloric acid   507 SR
Hydroxypropyl cellulose Bulking agent - mat be used to suppress appetite in slimming foods 463 SR
Hydroxypropyl - methylcellulose Bulking agent - may be used to suppress appetite in slimming foods 464 SR
Indigo carmine Colourant - derived from indigo plant; also used as diagnostic aid in kidney ailments 132 SR
Iron oxides/ hydroxides Colourant - red pigment 172 SR
Isomalt Sweetener - ZR
Kaolin Anti-caking agent 559 SR
Karaya gum Natural stabiliser and thickening agent 416 SR
L-ascorbic acid Vitamin C - also used as anti-oxidant and flour improver 300 SR
L-cysterine hydrochloride Flour improver 920 SR
L-glutamic acid Flavour enhancer 620 SR
Lactic acid Acid flavouring, preservative 270 SR
Lactic acid esters of mon- and di-glycerides of fatty acids Stabiliser 472(b) SR
Lecithins Emulsifier / stabiliser / anti-oxidant 322 SR
Locust bean gum Natural stabiliser and thickening agent derived from locust bean flour (carob gum) 410 SR
Lutein Colourant 161(b) SR
Lycopene Colourant - yellow colourant derived from club moss 160(d) SR
Magnesium carbonate Base, anti-caking agent 504 SR
Magnesium hydroxide Base 528 SR
Magnesium oxide Anti-caking agent for cocoa products 530 SR
Magnesium silicate Anti-caking agent synthetic; magnesium trisilicate 553(a) SR
Magnesium stearate Release agent, emulsifier 572 SR
Magnesium sulphate Firming agent 518 SR
Maltol Flavouring, flavour enhancer 636 SR
Mannitol Sweetener 421 ZR
Metatartaric acid Sequestrant used in wine 353 SR
Methyl para-hydroxybenzoate Preservative 218 SR
Methylcellulose Bulking agent - may be used to suppress appetite in slimming foods 461 SR
Microcrystalline wax Release agent 907 SR
Mineral hydrocarbons   905 SR
Mono- and di-glycerides of fatty acids Stabiliser 471 SR
Mono- and esters of mono- and di-glycerides of fatty acids Stabiliser 472(e) SR
Monocalcium citrate; dicalcium citrate; tricalcium citrate Acid flavouring, buffer, emulsifyer, firming agent 333 SR
Monopotassium citrate; emulsifyer tripotassium citrate Acid flavouring, buffer 332 SR
Monopotassium glutamate Flavour enhancer 622 SR
Monopotassium tartrate dipotassium citrate Acid flavouring, buffer, (cream of tartar); emulsifyer 336 SR
Monosodium citrate, disodium citrate; trisodium citrate; Acid flavouring, buffer, emulsifier 331 SR
Monosodium glutamate (MSG) Flavour enhancer 621 SR
Monosodium tartrate, disodium tartrate Acid flavouring, buffer, emulsifier 335 SR
Nicotinic acid B-group vitamin, colour stabiliser 375 SR
Nisin Preservative 234 SR
Octadecylammonium acetate Anti-caking agent - SR
Octyl gallate Anti-oxidant 311 SR
Orthophenylphenol Preservative 231 SR
Patent blue V Colourant - blue pigment derived from coal tar used as substitute for indigo 131 SR
Pectin Natural gelling agent 440(a) SR
Pentasodium triphosphate; pentapotassium triphosphate Buffer, emulsifying salt, sequestrant, stabiliser, raising agent 450(b) SR
Phosphoric acid Buffer, sequestrant, emulsifier 338 SR
Pigment rubine / lithol rubine BK Colourant 180 SR
Polyglycerol esters of fatty acids Stabiliser 475 SR
Polyglycerol esters of polycondensed fatty acids of castor oil Stabiliser 476 SR
Polysorbate 20 Emulsifier - sorbitan derivative 432 ZR
Polysorbate 40 Emulsifier - sorbitan derivative 434 ZR
Polysorbate 60 Emulsifier - sorbitan derivative 435 ZR
Polysorbate 65 Emulsifier - sorbitan derivative 436 ZR
Polysorbate 80 Emulsifier - sorbitan derivative 433 ZR
Ponceau 4R Colourant - red pigment derived from coal tar used as substitute for cochineal 124 SR
Potassium acetate Acidity regulator 261 SR
Potassium alginate Stabiliser and thickening agent - salt of alginic acid 402 SR
Potassium benzoate Preservative - salt of benzoic acid 212 SR
Potassium bromate Flour improver 924 SR
Potassium carbonate; potassium hydrogen carbonate Base, aerating agent, diluent 501 SR
Potassium chloride Gelling agent, salt substitute 508 SR*
Potassium dihydrogen orthophosphate; dipotassium hydrogen orthophosphate; tripotassium orthophosphate Buffer, sequestrant, emulsifier 340 SR
Potassium ferrocyanide Anti-caking agent for salt 536 SR
Potassium gluconate Sequestrant 577 SR
Potassium hydroxide Base 525 SR
Potassium lactate Buffer 326 SR
Potassium malate Buffer, humectant 351 SR
Potassium metabisulphite Preservative 224 SR
Potassium nitrate Preservative 252 SR
Potassium nitrite Preservative 249 SR
Potassium propionate Preservative - salt of propionic acid 283 SR
Potassium sodium tartrate Acid flavouring, buffer, emulsifier 337 SR
Potassium sorbate Preservative - salt of sorbic acid 202 SR
Potassium sulphate Salt substitute 515 SR
Propane-1,2-diol esters Stabiliser of fatty acids 477 SR
Propionic acid Preservative 280 SR
Propyl gallate Anti-oxidant 310 SR
Propyl para-hydroxybenzoate Preservative 216 SR
Propylene glycol alginate Stabiliser and thickening agent - salt of alginic acid 405 SR
Quinoline yellow Colourant - yellow pigment derived from coal tar used as substitute for saffron 104 SR
Red 2G Colourant - red pigment derived from coal tar used as substitute for cochineal 128 SR
Rhodoxanthin Colourant 161(f) SR
Riboflavin Vitamin B² - also used as colourant in sauces 101 SR
Rubixanthin Colourant 161(d) SR
Saccharin Sweetener - ZR
Salts of fatty acids Stabiliser 470 SR
Shellac Glazing agent 904 SR
Silica Anti-caking agent 551 SR
Silver Colourant - used in cake decorations 174 SR
Sodium 5’-ribonucleotide Flavour enhancer 635 SR
Sodium acetate Acidity regulator 262 SR
Sodium alginate Stabiliser and thickening agent - salt of alginic acid 401 SR
Sodium aluminium phosphate Acid, raising agent 541 SR
Sodium benzoate Preservative - salt of benzoic acid 211 SR
Sodium bisulphite Preservative 222 SR
Sodium carbonate; bicarbonate of soda; sodium sesquicarbonate Base, aerating agent, diluent 500 SR
Sodium dihydrogen orthophosphate; disodium hydrogen orthophosphate; trisodium orthophosphate Buffer, sequestrant, emulsifier 339 SR
Sodium ethyl para- hydroxybenzoate Preservative 215 SR
Sodium ferrocyanide Anti-caking agent for salt 535 SR
Sodium gluconate Sequestrant 576 SR
Sodium guanylate Flavour enhancer 627 SR
Sodium hydrogen diacetate Acidity regulator 262 SR
Sodium hydroxide Base 524 SR
Sodium inosinate Flavour enhancer 631 SR
Sodium L-ascorbate Vitamin C derivative used as anti-oxidant 301 SR
Sodium lactate Buffer, humectant 325 SR
Sodium malate; sodium hydrogen malate Buffer, humectant 350 SR
Sodium metabisulphite Preservative 223 SR
Sodium methyl para- hydroxybenzoate Preservative 219 SR
Sodium nitrate Preservative 251 SR
Sodium nitrite Preservative 250 SR
Sodium orthophenyl- phenate Preservative 232 SR
Sodium polyphosphates; potassium polyphosphates Buffer, emulsifying salt, sequestrant, stabiliser, raising agent 450 SR
Sodium propionate Preservative - salt of propionic acid 281 SR
Sodium propyl para- hydroxybenzoate Preservative 217 SR
Sodium saccharin Sweetener - ZR
Sodium sorbate Preservative - salt of sorbic acid 201 SR
Sodium stearoyl-2- lactylate Stabiliser 481 SR
Sodium sulphate Diluent for colouring 514 SR
Sodium sulphite Preservative 221 SR
Sorbic acid Preservative - anti-bacterial and anti-fungal 200 SR
Sorbitan mono-oleate Stabiliser 494 SR
Sorbitan monolaurate Stabiliser 493 SR
Sorbitan monopalmitate Stabiliser 495 SR
Sorbitan monostearate Stabiliser 491 SR
Sorbitan tristearate Stabiliser 492 SR
Sorbitol Sweetener 420 SR
Stearic acid Anti-caking agent 570 SR
Stearyl tartrate Stabiliser 483 SR
Succinic acid Buffer / flavouring 363 SR
Sucroglycerides Stabiliser 474 SR
Sucrose esters of fatty acids Stabiliser 473 SR
Sulphur dioxide Preservative 220 SR
Sulphuric acid   513 SR
Sunset yellow FCF Colourant - yellow pigment derived from coal tar used as substitute for saffron 110 SR
Talc Release agent 553(b) SR
Tartaric acid Acid flavouring, buffer, emulsifier 334 SR
Tartrazine Colourant - yellow pigment derived from coal tar used as substitute for saffron 102 SR
Thaumatin Sweetener - ZR
Thiabendazole Preservative 233 SR
Titanium dioxide Colourant - white pigment, also used in cosmetics 171 SR
Tocoperals (natural) Vitamin E - also used as anti-oxidant for oils and fats 306 SR
Tragacanth Natural stabiliser and thickening agent 413 SR
Triammonium citrate Buffer, emulsifying salt 380 SR
Violaxanthin Colourant 161(e) SR
Xanthan gum Natural stabiliser and thickening agent 415 SR
Xylitol Sweetener - ZR
Yellow 2G Colourant - yellow pigment derived from coal tar used as substitute for saffron - SR
  • ZR if sold in retail packs for home culinary use as a salt substitute.