Value Added Tax Consolidation Act 2010 Schedule 3 paragraph 3A

Food supplements

Paragraph 3A of Schedule 3 applies the reduced rate of VAT to food supplements of a kind used for human oral consumption, effective from 1 January 2020.

• Food supplements for human oral consumption — including vitamins, minerals, fish oils, botanicals and similar products presented as tablets, capsules, powders, liquids, gels, drops or lozenges — are liable to VAT at the reduced rate.
• A product is treated as a food supplement for VAT purposes based on its nature and composition, regardless of whether it has been correctly labelled under food supplement regulations; sports nutrition and slimming supplements also qualify for the reduced rate.
• Food supplements are distinct from medicines: only human oral products licensed or authorised by the Health Products Regulatory Authority are zero-rated as medicines, while foods for specific vulnerable groups (infant formulae, foods for special medical purposes and total diet replacements) are also zero-rated.
• Liniments, ointments and rubs made from food ingredients but marketed for external use are not food supplements and are liable to VAT at the standard rate.