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HMRC internal manual

VAT Food

Items benefiting from the relief: products used for animal feed and other purposes: vitamins

Vitamin supplements are also routinely added to manufactured feeds to provide the animal’s required daily intake where this is not available naturally in the other ingredients. This allows animals to be reared successfully on material which would be inadequate if served alone.

Since these vitamins are essential ingredients of manufactured feed, and are included for nutritional rather than therapeutic reasons, they are considered to be animals feeding stuffs in their own right for VAT purposes, and zero-rated. This applies both to single vitamins and supplement mixtures, and contrasts with the VAT treatment of vitamin supplements for humans, which are not considered to be food of a kind used for human consumption and are standard-rated.