1. The Meaning of “Food” For VAT Purposes

2. Irish VAT Law - Zero VAT for Food eBrief 70/11 Food Supplements must fall within the ordinary and everyday meaning of “food”

3. Irish VAT Law Zero VAT for the supply of “food and drink of a kind used for human consumption” UK VAT Law Zero VAT for the supply of “food and drink for human consumption”

4. Royal Jelly Capsules UK VAT Tribunal ruling “the capsules do not satisfy hunger. They do not look like food, taste like food or fill the stomach like food: and, being swallowed normally with water, are not taken like food. In my view the capsules are clearly not food.”

5. Irish Tax Appeals Commissioners Whey Protein supplied for sports nutrition is not “Food” within the ordinary and everyday meaning of the word Based on “Ergogenic” properties of product Upheld following High Court case

6. E-Brief 70/11Criteria Supplement must encourage maintenance of health through the sustenance derived from a normal diet Supplement must form part of a person’s normal diet for the purposes of sustenance as opposed to enhancing a person’s diet with a view to a achieving a particular aim Vitamin & Mineral Supplements must be formulated to make good the potential shortfall from the nutrition required for a normal healthy diet Food must be given its ordinary and everyday meaning