SolvedVFOOD1740 | Items benefiting from the relief: What is food?: Food and medicine: Examples of medicinal and medicated products
From HM Revenue & Customs · VAT Food
In this table, ZR means zero-rated and SR means standard-rated.
| Product | Description | Liability |
|---|---|---|
| Aminofusin L600, L1000, L Forte | Solution of amino acids, sorbitol, electrolytes and vitamins to provide a complete nutrition product for intravenous application. | ZR: total parenteral nutrition. |
| Aminoplex 5 | Mixture of amino acids, sorbitol, ethanol and malic acid with added electrolytes and vitamins to provide a complete nutrition product for intravenous application | ZR: total parenteral nutrition. |
| E028 Extra / MCT | Mixture of amino acids, maltodextrin, fats, minerals, salts and vitamins to provide a complete liquid diet for patients with severe impairment of the GI tract. To be given only under medical supervision. | ZR: a complete enteral nutrition product. |
| GluCoplex 1000, 1600 | Solution of 24% glucose pre-mixed with electrolytes and trace elements. | ZR: carbohydrate for parenteral nutrition. |
| Hypostop Glucose Gel | Small bottles of glucose gel sold off-prescription for walkers etc for energy boost. Also advertised as useful sugar source for diabetics to prevent hypoglaemic shock. | ZR: glucose generally is rated as a food product. |
| Juvela brand food products | Specially prepared flours, mixes and bakery products for low protein, gluten free etc. diets. | Subject to normal liability treatment as food products. |
| Laevuflex 20 | Solution of laevulose (fructose) for intravenous application. | ZR: carbohydrate component of parenteral nutrition product. |
| Min-I-Jet Glucose Injection BP | 50% glucose solution supplied as a pre-filled, single dose, ready-to-use vial and injector, for use as part of a range of similarly prepared drugs for emergency application (specifically, in the treatment of hypoglycaemic shock). | SR: the get-up of the product (single-dose vial etc) identifies it as being specifically for emergency remedial use. As it is not administered for nutritional purposes, it is not food. |
| Multibionta | Vitamin mixture for intravenous infusion. | SR: mixture of vitamins only, treated as supplement. |
| Synthamin | Amino acid solutions for intravenous application. | ZR: provides the essential nitrogen obtained from protein. Used in conjunction with carbohydrate and / or lipid components. |