Food supplements

The Value-Added Tax (VAT) treatment of food supplements and certain other substances for human consumption is explained in the VAT Tax & Duty Manual. This is available under Further guidance.

The guidance also sets out the VAT treatment of:

  • sports nutrition supplements
  • slimming aids
  • liniments, ointments and rubs made from food ingredients
  • folic acid and other vitamins and minerals classified as medicines
  • foods for specific groups.

Further guidance also contains a report on the definition of food and related guidance.