SolvedVFOOD2600 | Items benefiting from the relief: what is food?: food ingredients and additives: food additives list
From HM Revenue & Customs · VAT Food
In this list, which is not exhaustive,
SR means that the item is standard-rated for VAT;
ZR means that the item is zero-rated for VAT.
| Name | Use | E-№ | VAT |
|---|---|---|---|
| Alpha-carotene, beta-carotene, gamma-carotene | Vitamin A - also used as natural orange colourant | 160(a) | SR |
| Beta-apo-8’-carotene | Colourant derived from carotene | 160(e) | SR |
| Alpha-tocopherol (synthetic) | An anti-oxidant for oils and fats | 307 | SR |
| Gamma-tocopherol (synthetic) | An anti-oxidant for oils and fats | 308 | SR |
| Delta-tocopherol (synthetic) | An anti-oxidant for oils and fats | 309 | SR |
| (Chocolate) brown HT | Pigment derived from coal tar used in chocolate baked goods | 155 | SR |
| 1,4-heptonolactone | Acid, suquestrant | 370 | SR |
| Acesulphame potassium | Sweetener | 370 | SR |
| Acetic acid | Acidity regulator | 260 | SR |
| Acetic acid esters of mon- and di-glycerides of fatty acids | Stabiliser | 472(a) | SR |
| Adipic acid | Buffer / flavouring | 355 | SR |
| Agar | Natural stabiliser and thickening agent derived from algae; used in culture medium | 406 | SR |
| Alginic acid | Stabiliser / binder derived from algae | 400 | SR |
| Aluminium | Colourant - used in cake decorations | 173 | SR |
| Aluminium calcium silicate | Anti-caking agent | 556 | SR |
| Aluminium potassium sulphate | Firming agent | - | SR |
| Alumimium sodium silicate | Anti-caking agent | 554 | SR |
| Amaranth | Colourant - red pigment derived from coal tar used as substitute for cochineal | 123 | SR |
| Amidated pectin | Gelling agent - pectin derivative | 440(b) | SR |
| Ammonium alginate | Stabiliser and thickening agent - salt of alginic acid | 403 | SR |
| Ammonium carbonate; ammonium hydrogen carbonate | Buffer, aerating agent | 503 | SR |
| Ammonium chloride | Yeast food | 510 | SR |
| Ammonium dihydrogen orthophosphate; diammonium hydrogen orthophosphate | Buffer, yeast food | - | SR |
| Ammonium ferric citrate | Dietary iron supplement | 381 | SR |
| Ammonium hydroxide | Diluent and solvent for colouring, base | 527 | SR |
| Ammonium phosphatides | Emulsifier and stabiliser | 442 | SR |
| Ammonium polyphosphates | Emulsifier, texturiser | 545 | SR |
| Ammonium sulphate | Yeast food | - | SR |
| Annatto/Bixin/Norbixin | Colourant - yellow colourant derived from fruit and annatto tree | 160(b) | SR |
| Anthocyanins | Colourant | 163 | SR |
| Ascorbyl palmitate | Vitamin C derivative used as anti-oxidant in scotch eggs | 304 | SR |
| Aspartame | Sweetener | - | ZR |
| Azodicarbonamide | Flour improver | 927 | SR |
| Beeswax | Glazing agent | 901 | SR |
| Beetroot red (betanin) | Colourant - natural red pigment derived from beetroot | 162 | SR |
| Bentonite | Anti-caking agent | 558 | SR |
| Benzoic acid | Preservative - anti-bacterial and anti-fungal | 210 | SR |
| Benzoyl peroxide | Flour bleaching agent | - | SR |
| Bicarbonate of Soda | When sold in small tubs that are held out for sale as a baking ingredient | - | ZR |
| Biphenyl | Preservative | 230 | SR |
| Black PN | Colourant - black pigment derived from coal tar | 151 | SR |
| Bone phosphate | Anti-caking agent | 542 | SR |
| Brilliant blue FCF | Colourant - blue pigment derived from coal tar used as substitute for indigo | 133 | SR |
| Brown FK | Colourant - brown pigment derived from coal tar, used in kippers | 154 | SR |
| Butyl stearate | Release agent | - | SR |
| Butylated hydroxyanisole (BHA) | Anti-oxidant | 320 | SR |
| Butylated hydroxytoluene (BHT) | Anti-oxidant | 321 | SR |
| Calcium acetate | Acidity regulator | 263 | SR |
| Calcium alginate | Stabiliser and thickening agent - salt of alginic acid | 404 | SR |
| Calcium benzoate | Preservative -salt of benzoic acid | 213 | SR |
| Calcium bisulphite | Preservative | 227 | SR |
| Calcium carbonate | Base and firming agent | 170 | SR |
| Calcium chloride | Firming agent | 509 | SR |
| Calcium disodium EDTA | Sequestrant | 385 | SR |
| Calcium gluconate | Buffer, firming agent | 578 | SR |
| Calcium glutamate | Flavour enhancer | 623 | SR |
| Calcium heptonate | Firming agent, sequestrant | - | SR |
| Calcium hydroxide | Firming agent, neutralising agent | 526 | SR |
| Calcium L-ascorbate | Vitamin C derivative used as anti-oxidant | 302 | SR |
| Calcium lactate | Buffer, firming agent | 327 | SR |
| Calcium malate | Firming agent calcium hydrogen malate | 352 | SR |
| Calcium oxide | Base | 529 | SR |
| Calcium phytate | Wine sequestrant | - | SR |
| Calcium polyphosphates | Emulsifying salt | 544 | SR |
| Calcium propionate | Preservative - salt of propionic acid | 282 | SR |
| Calcium saccharin | Sweetener | - | ZR |
| Calcium silicate | Anti-caking agent, release agent | 552 | SR |
| Calcium sorbate | Preservative - salt of sorbic acid | 203 | SR |
| Calcium stearoyl-2-lactylate | Stabiliser | 482 | SR |
| Calcium sulphate | Yeast food, firming agent | 516 | SR |
| Calcium sulphite | Preservative | 226 | SR |
| Calcium tetrahydrogen diorthophosphate; calcium hydrogen orthophosphate; tricalcium diorthophosphate | Firming agent, anti-caking agent, raising agent | 341 | SR |
| Canthaxanthin | Colourant | 161(g) | SR |
| Capsanthin/capsorubin used as a substitute for cochineal | Colourant - red pigment | 160(a) | SR |
| Carageenan | Natural stabiliser and thickening agent derived from seaweed | 407 | SR |
| Caramel | Colourant / flavouring derived from burnt sugar | 150 | ZR |
| Carbon black | Colourant - black pigment derived from vegetable carbon, used in liquorice | 153 | SR |
| Carboxymethyl | Bulking agent - may be used to suppress appetite in slimming foods | 466 | SR |
| Cardon dioxide | Carbonating agent | 290 | SR |
| Carmoisine | Colourant - red pigment derived from coal tar used as substitute for cochineal | 122 | SR |
| Carnauba wax | Glazing agent | 903 | SR |
| Cellulose | Bulking agent - may be used to suppress appetite in slimming foods | 460 | SR |
| Chlorine | Flour improver | 925 | SR |
| Chlorine dioxide | Flour improver | 926 | SR |
| Chlorophyll | Colourant - derived from plant matter; also used as oral deodorant | 140 | SR |
| Chlorophyllins | Colourant - green pigment derived from chlorophyll | 141 | SR |
| Citric acid | Acid flavouring | 330 | SR |
| Citric acid esters of mono- and di-glycerides of fatty acids | Stabiliser | 472 | SR |
| Cochineal | Colourant - natural red colouring derived from cochineal beetle | 120 | ZR |
| Cryptoxanthin | Colourant | 161 | SR |
| Curcumin | Colourant - yellow pigment derived from turmeric, used flour confectionery, margarine | 100 | SR |
| Dicalcium diphosphate | Buffer, neutralising agent | 540 | SR |
| Dimethylpolysiloxane | Anti-foaming agent | 900 | SR |
| Disodium dihydrogen diphosphate; trisodium diphosphate; tetrasodium diphosphate tetrapotassium diphosphate | Buffer, emulsifying salt, sequestrant, stabiliser, raising agent | 450(a) | SR |
| Disodium dihydrogen EDTA | Brandy sequestrant | - | SR |
| DL-malic acid, L-malic acid | Acid flavouring | 296 | SR |
| Dodecyl gallate | Anti-oxidant | 312 | SR |
| Erythrosine | Colourant - red pigment derived from coal used as substitute for cochineal | 127 | SR |
| Ethyl acetate | Solvent for colour and flavourings | - | SR |
| Ethyl alcohol | Solvent for colour and flavourings | - | SR |
| Ethyl ester of (-apo-8’- carotenoic acid | Colourant - derivative of (-apo-8’- carotene | 160(f) | SR |
| Ethyl maltol | Flavouring, flavour enhancer | 637 | SR |
| Ethyl para- hydroxybenzoate | Preservative | 214 | SR |
| Ethylmethylcellulose | Bulking agent - may be used to suppress appetite in slimming foods | 465 | SR |
| Flavoxanthin | Colourant - synthetic carotenoid pigment | 161(a) | SR |
| Fumaric acid | Acid flavouring | 297 | SR |
| Glucono delta-1actone | Acid, sequestrant | 575 | SR |
| Glycerol | Humectant, solvent | 422 | SR |
| Glycerol mon-acetate; glycerol di-acetate; glycerol tri-acetate | Solvent for colour and flavourings | - | SR |
| Glycine | Buffer, sequestrant | - | SR |
| Gold | Colourant - used in cake decorations | 175 | SR |
| Green S | Colourant - green pigment derived from coal tar as substitute for chlorophyll | 142 | SR |
| Guar gum | Natural stabiliser and thickening agent | 412 | SR |
| Gum arabic | Natural stabiliser and thickening agent | 414 | SR |
| Hexamine | Preservative | 239 | SR |
| Hydrochloric acid | 507 | SR | |
| Hydroxypropyl cellulose | Bulking agent - mat be used to suppress appetite in slimming foods | 463 | SR |
| Hydroxypropyl - methylcellulose | Bulking agent - may be used to suppress appetite in slimming foods | 464 | SR |
| Indigo carmine | Colourant - derived from indigo plant; also used as diagnostic aid in kidney ailments | 132 | SR |
| Iron oxides/ hydroxides | Colourant - red pigment | 172 | SR |
| Isomalt | Sweetener | - | ZR |
| Kaolin | Anti-caking agent | 559 | SR |
| Karaya gum | Natural stabiliser and thickening agent | 416 | SR |
| L-ascorbic acid | Vitamin C - also used as anti-oxidant and flour improver | 300 | SR |
| L-cysterine hydrochloride | Flour improver | 920 | SR |
| L-glutamic acid | Flavour enhancer | 620 | SR |
| Lactic acid | Acid flavouring, preservative | 270 | SR |
| Lactic acid esters of mon- and di-glycerides of fatty acids | Stabiliser | 472(b) | SR |
| Lecithins | Emulsifier / stabiliser / anti-oxidant | 322 | SR |
| Locust bean gum | Natural stabiliser and thickening agent derived from locust bean flour (carob gum) | 410 | SR |
| Lutein | Colourant | 161(b) | SR |
| Lycopene | Colourant - yellow colourant derived from club moss | 160(d) | SR |
| Magnesium carbonate | Base, anti-caking agent | 504 | SR |
| Magnesium hydroxide | Base | 528 | SR |
| Magnesium oxide | Anti-caking agent for cocoa products | 530 | SR |
| Magnesium silicate | Anti-caking agent synthetic; magnesium trisilicate | 553(a) | SR |
| Magnesium stearate | Release agent, emulsifier | 572 | SR |
| Magnesium sulphate | Firming agent | 518 | SR |
| Maltol | Flavouring, flavour enhancer | 636 | SR |
| Mannitol | Sweetener | 421 | ZR |
| Metatartaric acid | Sequestrant used in wine | 353 | SR |
| Methyl para-hydroxybenzoate | Preservative | 218 | SR |
| Methylcellulose | Bulking agent - may be used to suppress appetite in slimming foods | 461 | SR |
| Microcrystalline wax | Release agent | 907 | SR |
| Mineral hydrocarbons | 905 | SR | |
| Mono- and di-glycerides of fatty acids | Stabiliser | 471 | SR |
| Mono- and esters of mono- and di-glycerides of fatty acids | Stabiliser | 472(e) | SR |
| Monocalcium citrate; dicalcium citrate; tricalcium citrate | Acid flavouring, buffer, emulsifyer, firming agent | 333 | SR |
| Monopotassium citrate; emulsifyer tripotassium citrate | Acid flavouring, buffer | 332 | SR |
| Monopotassium glutamate | Flavour enhancer | 622 | SR |
| Monopotassium tartrate dipotassium citrate | Acid flavouring, buffer, (cream of tartar); emulsifyer | 336 | SR |
| Monosodium citrate, disodium citrate; trisodium citrate; | Acid flavouring, buffer, emulsifier | 331 | SR |
| Monosodium glutamate (MSG) | Flavour enhancer | 621 | SR |
| Monosodium tartrate, disodium tartrate | Acid flavouring, buffer, emulsifier | 335 | SR |
| Nicotinic acid | B-group vitamin, colour stabiliser | 375 | SR |
| Nisin | Preservative | 234 | SR |
| Octadecylammonium acetate | Anti-caking agent | - | SR |
| Octyl gallate | Anti-oxidant | 311 | SR |
| Orthophenylphenol | Preservative | 231 | SR |
| Patent blue V | Colourant - blue pigment derived from coal tar used as substitute for indigo | 131 | SR |
| Pectin | Natural gelling agent | 440(a) | SR |
| Pentasodium triphosphate; pentapotassium triphosphate | Buffer, emulsifying salt, sequestrant, stabiliser, raising agent | 450(b) | SR |
| Phosphoric acid | Buffer, sequestrant, emulsifier | 338 | SR |
| Pigment rubine / lithol rubine BK | Colourant | 180 | SR |
| Polyglycerol esters of fatty acids | Stabiliser | 475 | SR |
| Polyglycerol esters of polycondensed fatty acids of castor oil | Stabiliser | 476 | SR |
| Polysorbate 20 | Emulsifier - sorbitan derivative | 432 | ZR |
| Polysorbate 40 | Emulsifier - sorbitan derivative | 434 | ZR |
| Polysorbate 60 | Emulsifier - sorbitan derivative | 435 | ZR |
| Polysorbate 65 | Emulsifier - sorbitan derivative | 436 | ZR |
| Polysorbate 80 | Emulsifier - sorbitan derivative | 433 | ZR |
| Ponceau 4R | Colourant - red pigment derived from coal tar used as substitute for cochineal | 124 | SR |
| Potassium acetate | Acidity regulator | 261 | SR |
| Potassium alginate | Stabiliser and thickening agent - salt of alginic acid | 402 | SR |
| Potassium benzoate | Preservative - salt of benzoic acid | 212 | SR |
| Potassium bromate | Flour improver | 924 | SR |
| Potassium carbonate; potassium hydrogen carbonate | Base, aerating agent, diluent | 501 | SR |
| Potassium chloride | Gelling agent, salt substitute | 508 | SR* |
| Potassium dihydrogen orthophosphate; dipotassium hydrogen orthophosphate; tripotassium orthophosphate | Buffer, sequestrant, emulsifier | 340 | SR |
| Potassium ferrocyanide | Anti-caking agent for salt | 536 | SR |
| Potassium gluconate | Sequestrant | 577 | SR |
| Potassium hydroxide | Base | 525 | SR |
| Potassium lactate | Buffer | 326 | SR |
| Potassium malate | Buffer, humectant | 351 | SR |
| Potassium metabisulphite | Preservative | 224 | SR |
| Potassium nitrate | Preservative | 252 | SR |
| Potassium nitrite | Preservative | 249 | SR |
| Potassium propionate | Preservative - salt of propionic acid | 283 | SR |
| Potassium sodium tartrate | Acid flavouring, buffer, emulsifier | 337 | SR |
| Potassium sorbate | Preservative - salt of sorbic acid | 202 | SR |
| Potassium sulphate | Salt substitute | 515 | SR |
| Propane-1,2-diol esters | Stabiliser of fatty acids | 477 | SR |
| Propionic acid | Preservative | 280 | SR |
| Propyl gallate | Anti-oxidant | 310 | SR |
| Propyl para-hydroxybenzoate | Preservative | 216 | SR |
| Propylene glycol alginate | Stabiliser and thickening agent - salt of alginic acid | 405 | SR |
| Quinoline yellow | Colourant - yellow pigment derived from coal tar used as substitute for saffron | 104 | SR |
| Red 2G | Colourant - red pigment derived from coal tar used as substitute for cochineal | 128 | SR |
| Rhodoxanthin | Colourant | 161(f) | SR |
| Riboflavin | Vitamin B² - also used as colourant in sauces | 101 | SR |
| Rubixanthin | Colourant | 161(d) | SR |
| Saccharin | Sweetener | - | ZR |
| Salts of fatty acids | Stabiliser | 470 | SR |
| Shellac | Glazing agent | 904 | SR |
| Silica | Anti-caking agent | 551 | SR |
| Silver | Colourant - used in cake decorations | 174 | SR |
| Sodium 5’-ribonucleotide | Flavour enhancer | 635 | SR |
| Sodium acetate | Acidity regulator | 262 | SR |
| Sodium alginate | Stabiliser and thickening agent - salt of alginic acid | 401 | SR |
| Sodium aluminium phosphate | Acid, raising agent | 541 | SR |
| Sodium benzoate | Preservative - salt of benzoic acid | 211 | SR |
| Sodium bisulphite | Preservative | 222 | SR |
| Sodium carbonate; bicarbonate of soda (unless sold in small tubs that are held out for sale as a baking ingredient); sodium sesquicarbonate | Base, aerating agent, diluent | 500 | SR |
| Sodium dihydrogen orthophosphate; disodium hydrogen orthophosphate; trisodium orthophosphate | Buffer, sequestrant, emulsifier | 339 | SR |
| Sodium ethyl para- hydroxybenzoate | Preservative | 215 | SR |
| Sodium ferrocyanide | Anti-caking agent for salt | 535 | SR |
| Sodium gluconate | Sequestrant | 576 | SR |
| Sodium guanylate | Flavour enhancer | 627 | SR |
| Sodium hydrogen diacetate | Acidity regulator | 262 | SR |
| Sodium hydroxide | Base | 524 | SR |
| Sodium inosinate | Flavour enhancer | 631 | SR |
| Sodium L-ascorbate | Vitamin C derivative used as anti-oxidant | 301 | SR |
| Sodium lactate | Buffer, humectant | 325 | SR |
| Sodium malate; sodium hydrogen malate | Buffer, humectant | 350 | SR |
| Sodium metabisulphite | Preservative | 223 | SR |
| Sodium methyl para- hydroxybenzoate | Preservative | 219 | SR |
| Sodium nitrate | Preservative | 251 | SR |
| Sodium nitrite | Preservative | 250 | SR |
| Sodium orthophenyl- phenate | Preservative | 232 | SR |
| Sodium polyphosphates; potassium polyphosphates | Buffer, emulsifying salt, sequestrant, stabiliser, raising agent | 450 | SR |
| Sodium propionate | Preservative - salt of propionic acid | 281 | SR |
| Sodium propyl para- hydroxybenzoate | Preservative | 217 | SR |
| Sodium saccharin | Sweetener | - | ZR |
| Sodium sorbate | Preservative - salt of sorbic acid | 201 | SR |
| Sodium stearoyl-2- lactylate | Stabiliser | 481 | SR |
| Sodium sulphate | Diluent for colouring | 514 | SR |
| Sodium sulphite | Preservative | 221 | SR |
| Sorbic acid | Preservative - anti-bacterial and anti-fungal | 200 | SR |
| Sorbitan mono-oleate | Stabiliser | 494 | SR |
| Sorbitan monolaurate | Stabiliser | 493 | SR |
| Sorbitan monopalmitate | Stabiliser | 495 | SR |
| Sorbitan monostearate | Stabiliser | 491 | SR |
| Sorbitan tristearate | Stabiliser | 492 | SR |
| Sorbitol | Sweetener | 420 | SR |
| Stearic acid | Anti-caking agent | 570 | SR |
| Stearyl tartrate | Stabiliser | 483 | SR |
| Succinic acid | Buffer / flavouring | 363 | SR |
| Sucroglycerides | Stabiliser | 474 | SR |
| Sucrose esters of fatty acids | Stabiliser | 473 | SR |
| Sulphur dioxide | Preservative | 220 | SR |
| Sulphuric acid | 513 | SR | |
| Sunset yellow FCF | Colourant - yellow pigment derived from coal tar used as substitute for saffron | 110 | SR |
| Talc | Release agent | 553(b) | SR |
| Tartaric acid | Acid flavouring, buffer, emulsifier | 334 | SR |
| Tartrazine | Colourant - yellow pigment derived from coal tar used as substitute for saffron | 102 | SR |
| Thaumatin | Sweetener | - | ZR |
| Thiabendazole | Preservative | 233 | SR |
| Titanium dioxide | Colourant - white pigment, also used in cosmetics | 171 | SR |
| Tocoperals (natural) | Vitamin E - also used as anti-oxidant for oils and fats | 306 | SR |
| Tragacanth | Natural stabiliser and thickening agent | 413 | SR |
| Triammonium citrate | Buffer, emulsifying salt | 380 | SR |
| Violaxanthin | Colourant | 161(e) | SR |
| Xanthan gum | Natural stabiliser and thickening agent | 415 | SR |
| Xylitol | Sweetener | - | ZR |
| Yellow 2G | Colourant - yellow pigment derived from coal tar used as substitute for saffron | - | SR |
* ZR if sold in retail packs for home culinary use as a salt substitute.