VAT Rates
ROCK SALT - FOOD GRADE (Food and drink)
Rate
Zero rated: 0%
Remarks
The Zero rate applies even where such food-grade rock salt is used for clearing ice from roadways. However, the supply of non-food grade rock salt or rock salt which has had a chemical, sand or a non-food grade caking agent added to it is liable at the Standard rate.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(b) Schedule: 2 Paragraph: 8(1)
Link to further information