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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: emulsifiers and stabilisers

VFOOD2480 | Items benefiting from the relief: what is food?: food ingredients and additives: emulsifiers and stabilisers

From HM Revenue & Customs · VAT Food

Food grade emulsifiers and stabilisers are essential to the texture of certain food products, such as margarine. Where these are specifically tailored or mixed for food purposes, and cannot be used for any other purpose than in the manufacture of food, they are zero-rated.

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