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ADDITIVES - FOOD-GRADE (Food and Drink)

Rate

Zero rated: 0%

Remarks

The zero rate applies to food-grade additives used solely as food ingredients. The standard rate of VAT applies to additives that are not food-grade.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(b) Schedule: 2 Paragraph: 8(1)

Link to further information

Published: 02 February 2021 Print this page

 
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