VFOOD2300 | Food: Items benefiting from the relief: what is food?: food ingredients and additives: salt

The following types of edible salt are zero-rated as food:

• fine salt (undried vacuum and pure dried vacuum);

• dendritic salt;

• rock salt in retail packs for culinary use;

• sea-salt in retail packs for culinary use.

Other types of salt are not considered to be food, including:

• compacted salt (pellets and tablets);

• granular salt;

• rock salt (other than in retail packs for culinary use);

• sea-salt (other than in retail packs for culinary use);

• soiled salt;

• salt sold for use in dishwashers;

• salt clearly held out for sale for non-food uses.

Salt substitutes for culinary use are zero-rated.