VFOOD2500 - Items benefiting from the relief: what is food?: food ingredients and additives: flavour enhancers
»Ê¹ÚÌåÓýappse are not flavourings, but substances that make existing flavours in the food seem stronger. »Ê¹ÚÌåÓýappy are therefore not essential to the finished food product, and so are liable to VAT at the standard rate. »Ê¹ÚÌåÓýapp commonest example is monosodium glutamate. Barbecue flavour enhancers such as hickory chips, are similarly not regarded as food (nor as a fuel) and are standard-rated.