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Official guidance
VAT Food

VFOOD2200 · Items benefiting from the relief: what is food?: food ingredients and additives

  • VFOOD2220 · General
  • VFOOD2240 · Sugars
  • VFOOD2260 · Starch
  • VFOOD2280 · Oils and fats
  • VFOOD2300 · Food: Items benefiting from the relief: what is food?: food ingredients and additives: salt
  • VFOOD2320 · Food: Items benefiting from the relief: what is food?: food ingredients and additives: herbs and spices
  • VFOOD2340 · Oleo resins
  • VFOOD2360 · Condiments
  • VFOOD2380 · Gelatine, collagen and derived products
  • VFOOD2400 · Preservatives
  • VFOOD2420 · Antioxidants
  • VFOOD2440 · Colourings
  • VFOOD2460 · Flavourings
  • VFOOD2480 · Emulsifiers and stabilisers
  • VFOOD2500 · Flavour enhancers
  • VFOOD2520 · Artificial sweeteners
  • VFOOD2540 · Flour improver
  • VFOOD2560 · Gas
  • VFOOD2580 · Pie glaze
  • VFOOD2600 · Food additives list
  1. Items benefiting from the relief: what is food?: food ingredients and additives: contents
  2. Items benefiting from the relief: what is food?: food ingredients and additives: antioxidants

VFOOD2420 | Items benefiting from the relief: what is food?: food ingredients and additives: antioxidants

From HM Revenue & Customs · VAT Food

These are chemicals which are generally added to fatty food to prevent various types of spoilage and rancidity. Their number is limited and controlled by law. The most widely known example is vitamin C (ascorbic acid). They are not foods in their own right and so are standard-rated.

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