VFOOD1960 - Items benefiting from the relief: what is food?: food supplements (dietary supplements): vitamin and mineral supplements
Although vitamins and trace elements are an essential part of human nutritional requirements, they are not in themselves food for VAT purposes. »Ê¹ÚÌåÓýapprefore, vitamin and mineral supplements are standard-rated, whether they are supplied in pill, capsule, powder or liquid form.
As with other supplement products, the addition of vitamins and / or minerals to an otherwise normal food product does not change the usual liability of the product as a whole.