Guidance on the VAT treatment of food supplements and certain other substances for human consumption is provided 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.
A report on the definition of food and related guidance in the context of the Value-Added Tax Consolidation Act 2010 is available under Further guidance.