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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: pie glaze

VFOOD2580 | Items benefiting from the relief: what is food?: food ingredients and additives: pie glaze

From HM Revenue & Customs · VAT Food

Glazes whose only function is to put a decorative thin shiny layer on pies or pastries have no food value and are standard-rated. Similar products which deposit a flavoured covering are zero-rated.

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