VFOOD2600 - Items benefiting from the relief: what is food?: food ingredients and additives: food additives list

In this list, which is not exhaustive,

  • SR means that the item is standard-rated for VAT;
  • ZR means that the item is zero-rated for VAT.

Name

Use

E-№

VAT

Alpha-carotene, beta-carotene, gamma-carotene

Vitamin A - also used as natural orange colourant

160(a)

SR

Beta-apo-8’-carotene

Colourant derived from carotene

160(e)

SR

Alpha-tocopherol (synthetic)

An anti-oxidant for oils and fats

307

SR

Gamma-tocopherol (synthetic)

An anti-oxidant for oils and fats

308

SR

Delta-tocopherol (synthetic)

An anti-oxidant for oils and fats

309

SR

(Chocolate) brown HT

Pigment derived from coal tar used in chocolate baked goods

155

SR

1,4-heptonolactone

Acid, suquestrant

370

SR

Acesulphame potassium

Sweetener

370

SR

Acetic acid

Acidity regulator

260

SR

Acetic acid esters of mon- and di-glycerides of fatty acids

Stabiliser

472(a)

SR

Adipic acid

Buffer / flavouring

355

SR

Agar

Natural stabiliser and thickening agent derived from algae; used in culture medium

406

SR

Alginic acid

Stabiliser / binder derived from algae

400

SR

Aluminium

Colourant - used in cake decorations

173

SR

Aluminium calcium silicate

Anti-caking agent

556

SR

Aluminium potassium sulphate

Firming agent

-

SR

Alumimium sodium silicate

Anti-caking agent

554

SR

Amaranth

Colourant - red pigment derived from coal tar used as substitute for cochineal

123

SR

Amidated pectin

Gelling agent - pectin derivative

440(b)

SR

Ammonium alginate

Stabiliser and thickening agent - salt of alginic acid

403

SR

Ammonium carbonate; ammonium hydrogen carbonate

Buffer, aerating agent

503

SR

Ammonium chloride

Yeast food

510

SR

Ammonium dihydrogen orthophosphate; diammonium hydrogen orthophosphate

Buffer, yeast food

-

SR

Ammonium ferric citrate

Dietary iron supplement

381

SR

Ammonium hydroxide

Diluent and solvent for colouring, base

527

SR

Ammonium phosphatides

Emulsifier and stabiliser

442

SR

Ammonium polyphosphates

Emulsifier, texturiser

545

SR

Ammonium sulphate

Yeast food

-

SR

Annatto/Bixin/Norbixin

Colourant - yellow colourant derived from fruit and annatto tree

160(b)

SR

Anthocyanins

Colourant

163

SR

Ascorbyl palmitate

Vitamin C derivative used as anti-oxidant in scotch eggs

304

SR

Aspartame

Sweetener

-

ZR

Azodicarbonamide

Flour improver

927

SR

Beeswax

Glazing agent

901

SR

Beetroot red (betanin)

Colourant - natural red pigment derived from beetroot

162

SR

Bentonite

Anti-caking agent

558

SR

Benzoic acid

Preservative - anti-bacterial and anti-fungal

210

SR

Benzoyl peroxide

Flour bleaching agent

-

SR

Bicarbonate of Soda When sold in small tubs that are held out for sale as a baking ingredient - ZR

Biphenyl

Preservative

230

SR

Black PN

Colourant - black pigment derived from coal tar

151

SR

Bone phosphate

Anti-caking agent

542

SR

Brilliant blue FCF

Colourant - blue pigment derived from coal tar used as substitute for indigo

133

SR

Brown FK

Colourant - brown pigment derived from coal tar, used in kippers

154

SR

Butyl stearate

Release agent

-

SR

Butylated hydroxyanisole (BHA)

Anti-oxidant

320

SR

Butylated hydroxytoluene (BHT)

Anti-oxidant

321

SR

Calcium acetate

Acidity regulator

263

SR

Calcium alginate

Stabiliser and thickening agent - salt of alginic acid

404

SR

Calcium benzoate

Preservative -salt of benzoic acid

213

SR

Calcium bisulphite

Preservative

227

SR

Calcium carbonate

Base and firming agent

170

SR

Calcium chloride

Firming agent

509

SR

Calcium disodium EDTA

Sequestrant

385

SR

Calcium gluconate

Buffer, firming agent

578

SR

Calcium glutamate

Flavour enhancer

623

SR

Calcium heptonate

Firming agent, sequestrant

-

SR

Calcium hydroxide

Firming agent, neutralising agent

526

SR

Calcium L-ascorbate

Vitamin C derivative used as anti-oxidant

302

SR

Calcium lactate

Buffer, firming agent

327

SR

Calcium malate

Firming agent calcium hydrogen malate

352

SR

Calcium oxide

Base

529

SR

Calcium phytate

Wine sequestrant

-

SR

Calcium polyphosphates

Emulsifying salt

544

SR

Calcium propionate

Preservative - salt of propionic acid

282

SR

Calcium saccharin

Sweetener

-

ZR

Calcium silicate

Anti-caking agent, release agent

552

SR

Calcium sorbate

Preservative - salt of sorbic acid

203

SR

Calcium stearoyl-2-lactylate

Stabiliser

482

SR

Calcium sulphate

Yeast food, firming agent

516

SR

Calcium sulphite

Preservative

226

SR

Calcium tetrahydrogen diorthophosphate; calcium hydrogen orthophosphate; tricalcium diorthophosphate

Firming agent, anti-caking agent, raising agent

341

SR

Canthaxanthin

Colourant

161(g)

SR

Capsanthin/capsorubin used as a substitute for cochineal

Colourant - red pigment

160(a)

SR

Carageenan

Natural stabiliser and thickening agent derived from seaweed

407

SR

Caramel

Colourant / flavouring derived from burnt sugar

150

ZR

Carbon black

Colourant - black pigment derived from vegetable carbon, used in liquorice

153

SR

Carboxymethyl

Bulking agent - may be used to suppress appetite in slimming foods

466

SR

Cardon dioxide

Carbonating agent

290

SR

Carmoisine

Colourant - red pigment derived from coal tar used as substitute for cochineal

122

SR

Carnauba wax

Glazing agent

903

SR

Cellulose

Bulking agent - may be used to suppress appetite in slimming foods

460

SR

Chlorine

Flour improver

925

SR

Chlorine dioxide

Flour improver

926

SR

Chlorophyll

Colourant - derived from plant matter; also used as oral deodorant

140

SR

Chlorophyllins

Colourant - green pigment derived from chlorophyll

141

SR

Citric acid

Acid flavouring

330

SR

Citric acid esters of mono- and di-glycerides of fatty acids

Stabiliser

472

SR

Cochineal

Colourant - natural red colouring derived from cochineal beetle

120

ZR

Cryptoxanthin

Colourant

161

SR

Curcumin

Colourant - yellow pigment derived from turmeric, used flour confectionery, margarine

100

SR

Dicalcium diphosphate

Buffer, neutralising agent

540

SR

Dimethylpolysiloxane

Anti-foaming agent

900

SR

Disodium dihydrogen diphosphate; trisodium diphosphate; tetrasodium diphosphate tetrapotassium diphosphate

Buffer, emulsifying salt, sequestrant, stabiliser, raising agent

450(a)

SR

Disodium dihydrogen EDTA

Brandy sequestrant

-

SR

DL-malic acid, L-malic acid

Acid flavouring

296

SR

Dodecyl gallate

Anti-oxidant

312

SR

Erythrosine

Colourant - red pigment derived from coal used as substitute for cochineal

127

SR

Ethyl acetate

Solvent for colour and flavourings

-

SR

Ethyl alcohol

Solvent for colour and flavourings

-

SR

Ethyl ester of (-apo-8’- carotenoic acid

Colourant - derivative of (-apo-8’- carotene

160(f)

SR

Ethyl maltol

Flavouring, flavour enhancer

637

SR

Ethyl para- hydroxybenzoate

Preservative

214

SR

Ethylmethylcellulose

Bulking agent - may be used to suppress appetite in slimming foods

465

SR

Flavoxanthin

Colourant - synthetic carotenoid pigment

161(a)

SR

Fumaric acid

Acid flavouring

297

SR

Glucono delta-1actone

Acid, sequestrant

575

SR

Glycerol

Humectant, solvent

422

SR

Glycerol mon-acetate; glycerol di-acetate; glycerol tri-acetate

Solvent for colour and flavourings

-

SR

Glycine

Buffer, sequestrant

-

SR

Gold

Colourant - used in cake decorations

175

SR

Green S

Colourant - green pigment derived from coal tar as substitute for chlorophyll

142

SR

Guar gum

Natural stabiliser and thickening agent

412

SR

Gum arabic

Natural stabiliser and thickening agent

414

SR

Hexamine

Preservative

239

SR

Hydrochloric acid

507

SR

Hydroxypropyl cellulose

Bulking agent - mat be used to suppress appetite in slimming foods

463

SR

Hydroxypropyl - methylcellulose

Bulking agent - may be used to suppress appetite in slimming foods

464

SR

Indigo carmine

Colourant - derived from indigo plant; also used as diagnostic aid in kidney ailments

132

SR

Iron oxides/ hydroxides

Colourant - red pigment

172

SR

Isomalt

Sweetener

-

ZR

Kaolin

Anti-caking agent

559

SR

Karaya gum

Natural stabiliser and thickening agent

416

SR

L-ascorbic acid

Vitamin C - also used as anti-oxidant and flour improver

300

SR

L-cysterine hydrochloride

Flour improver

920

SR

L-glutamic acid

Flavour enhancer

620

SR

Lactic acid

Acid flavouring, preservative

270

SR

Lactic acid esters of mon- and di-glycerides of fatty acids

Stabiliser

472(b)

SR

Lecithins

Emulsifier / stabiliser / anti-oxidant

322

SR

Locust bean gum

Natural stabiliser and thickening agent derived from locust bean flour (carob gum)

410

SR

Lutein

Colourant

161(b)

SR

Lycopene

Colourant - yellow colourant derived from club moss

160(d)

SR

Magnesium carbonate

Base, anti-caking agent

504

SR

Magnesium hydroxide

Base

528

SR

Magnesium oxide

Anti-caking agent for cocoa products

530

SR

Magnesium silicate

Anti-caking agent synthetic; magnesium trisilicate

553(a)

SR

Magnesium stearate

Release agent, emulsifier

572

SR

Magnesium sulphate

Firming agent

518

SR

Maltol

Flavouring, flavour enhancer

636

SR

Mannitol

Sweetener

421

ZR

Metatartaric acid

Sequestrant used in wine

353

SR

Methyl para-hydroxybenzoate

Preservative

218

SR

Methylcellulose

Bulking agent - may be used to suppress appetite in slimming foods

461

SR

Microcrystalline wax

Release agent

907

SR

Mineral hydrocarbons

905

SR

Mono- and di-glycerides of fatty acids

Stabiliser

471

SR

Mono- and esters of mono- and di-glycerides of fatty acids

Stabiliser

472(e)

SR

Monocalcium citrate; dicalcium citrate; tricalcium citrate

Acid flavouring, buffer, emulsifyer, firming agent

333

SR

Monopotassium citrate; emulsifyer tripotassium citrate

Acid flavouring, buffer

332

SR

Monopotassium glutamate

Flavour enhancer

622

SR

Monopotassium tartrate dipotassium citrate

Acid flavouring, buffer, (cream of tartar); emulsifyer

336

SR

Monosodium citrate, disodium citrate; trisodium citrate;

Acid flavouring, buffer, emulsifier

331

SR

Monosodium glutamate (MSG)

Flavour enhancer

621

SR

Monosodium tartrate, disodium tartrate

Acid flavouring, buffer, emulsifier

335

SR

Nicotinic acid

B-group vitamin, colour stabiliser

375

SR

Nisin

Preservative

234

SR

Octadecylammonium acetate

Anti-caking agent

-

SR

Octyl gallate

Anti-oxidant

311

SR

Orthophenylphenol

Preservative

231

SR

Patent blue V

Colourant - blue pigment derived from coal tar used as substitute for indigo

131

SR

Pectin

Natural gelling agent

440(a)

SR

Pentasodium triphosphate; pentapotassium triphosphate

Buffer, emulsifying salt, sequestrant, stabiliser, raising agent

450(b)

SR

Phosphoric acid

Buffer, sequestrant, emulsifier

338

SR

Pigment rubine / lithol rubine BK

Colourant

180

SR

Polyglycerol esters of fatty acids

Stabiliser

475

SR

Polyglycerol esters of polycondensed fatty acids of castor oil

Stabiliser

476

SR

Polysorbate 20

Emulsifier - sorbitan derivative

432

ZR

Polysorbate 40

Emulsifier - sorbitan derivative

434

ZR

Polysorbate 60

Emulsifier - sorbitan derivative

435

ZR

Polysorbate 65

Emulsifier - sorbitan derivative

436

ZR

Polysorbate 80

Emulsifier - sorbitan derivative

433

ZR

Ponceau 4R

Colourant - red pigment derived from coal tar used as substitute for cochineal

124

SR

Potassium acetate

Acidity regulator

261

SR

Potassium alginate

Stabiliser and thickening agent - salt of alginic acid

402

SR

Potassium benzoate

Preservative - salt of benzoic acid

212

SR

Potassium bromate

Flour improver

924

SR

Potassium carbonate; potassium hydrogen carbonate

Base, aerating agent, diluent

501

SR

Potassium chloride

Gelling agent, salt substitute

508

SR*

Potassium dihydrogen orthophosphate; dipotassium hydrogen orthophosphate; tripotassium orthophosphate

Buffer, sequestrant, emulsifier

340

SR

Potassium ferrocyanide

Anti-caking agent for salt

536

SR

Potassium gluconate

Sequestrant

577

SR

Potassium hydroxide

Base

525

SR

Potassium lactate

Buffer

326

SR

Potassium malate

Buffer, humectant

351

SR

Potassium metabisulphite

Preservative

224

SR

Potassium nitrate

Preservative

252

SR

Potassium nitrite

Preservative

249

SR

Potassium propionate

Preservative - salt of propionic acid

283

SR

Potassium sodium tartrate

Acid flavouring, buffer, emulsifier

337

SR

Potassium sorbate

Preservative - salt of sorbic acid

202

SR

Potassium sulphate

Salt substitute

515

SR

Propane-1,2-diol esters

Stabiliser of fatty acids

477

SR

Propionic acid

Preservative

280

SR

Propyl gallate

Anti-oxidant

310

SR

Propyl para-hydroxybenzoate

Preservative

216

SR

Propylene glycol alginate

Stabiliser and thickening agent - salt of alginic acid

405

SR

Quinoline yellow

Colourant - yellow pigment derived from coal tar used as substitute for saffron

104

SR

Red 2G

Colourant - red pigment derived from coal tar used as substitute for cochineal

128

SR

Rhodoxanthin

Colourant

161(f)

SR

Riboflavin

Vitamin B² - also used as colourant in sauces

101

SR

Rubixanthin

Colourant

161(d)

SR

Saccharin

Sweetener

-

ZR

Salts of fatty acids

Stabiliser

470

SR

Shellac

Glazing agent

904

SR

Silica

Anti-caking agent

551

SR

Silver

Colourant - used in cake decorations

174

SR

Sodium 5’-ribonucleotide

Flavour enhancer

635

SR

Sodium acetate

Acidity regulator

262

SR

Sodium alginate

Stabiliser and thickening agent - salt of alginic acid

401

SR

Sodium aluminium phosphate

Acid, raising agent

541

SR

Sodium benzoate

Preservative - salt of benzoic acid

211

SR

Sodium bisulphite

Preservative

222

SR

Sodium carbonate; bicarbonate of soda (unless sold in small tubs that are held out for sale as a baking ingredient); sodium sesquicarbonate

Base, aerating agent, diluent

500

SR

Sodium dihydrogen orthophosphate; disodium hydrogen orthophosphate; trisodium orthophosphate

Buffer, sequestrant, emulsifier

339

SR

Sodium ethyl para- hydroxybenzoate

Preservative

215

SR

Sodium ferrocyanide

Anti-caking agent for salt

535

SR

Sodium gluconate

Sequestrant

576

SR

Sodium guanylate

Flavour enhancer

627

SR

Sodium hydrogen diacetate

Acidity regulator

262

SR

Sodium hydroxide

Base

524

SR

Sodium inosinate

Flavour enhancer

631

SR

Sodium L-ascorbate

Vitamin C derivative used as anti-oxidant

301

SR

Sodium lactate

Buffer, humectant

325

SR

Sodium malate; sodium hydrogen malate

Buffer, humectant

350

SR

Sodium metabisulphite

Preservative

223

SR

Sodium methyl para- hydroxybenzoate

Preservative

219

SR

Sodium nitrate

Preservative

251

SR

Sodium nitrite

Preservative

250

SR

Sodium orthophenyl- phenate

Preservative

232

SR

Sodium polyphosphates; potassium polyphosphates

Buffer, emulsifying salt, sequestrant, stabiliser, raising agent

450

SR

Sodium propionate

Preservative - salt of propionic acid

281

SR

Sodium propyl para- hydroxybenzoate

Preservative

217

SR

Sodium saccharin

Sweetener

-

ZR

Sodium sorbate

Preservative - salt of sorbic acid

201

SR

Sodium stearoyl-2- lactylate

Stabiliser

481

SR

Sodium sulphate

Diluent for colouring

514

SR

Sodium sulphite

Preservative

221

SR

Sorbic acid

Preservative - anti-bacterial and anti-fungal

200

SR

Sorbitan mono-oleate

Stabiliser

494

SR

Sorbitan monolaurate

Stabiliser

493

SR

Sorbitan monopalmitate

Stabiliser

495

SR

Sorbitan monostearate

Stabiliser

491

SR

Sorbitan tristearate

Stabiliser

492

SR

Sorbitol

Sweetener

420

SR

Stearic acid

Anti-caking agent

570

SR

Stearyl tartrate

Stabiliser

483

SR

Succinic acid

Buffer / flavouring

363

SR

Sucroglycerides

Stabiliser

474

SR

Sucrose esters of fatty acids

Stabiliser

473

SR

Sulphur dioxide

Preservative

220

SR

Sulphuric acid

513

SR

Sunset yellow FCF

Colourant - yellow pigment derived from coal tar used as substitute for saffron

110

SR

Talc

Release agent

553(b)

SR

Tartaric acid

Acid flavouring, buffer, emulsifier

334

SR

Tartrazine

Colourant - yellow pigment derived from coal tar used as substitute for saffron

102

SR

Thaumatin

Sweetener

-

ZR

Thiabendazole

Preservative

233

SR

Titanium dioxide

Colourant - white pigment, also used in cosmetics

171

SR

Tocoperals (natural)

Vitamin E - also used as anti-oxidant for oils and fats

306

SR

Tragacanth

Natural stabiliser and thickening agent

413

SR

Triammonium citrate

Buffer, emulsifying salt

380

SR

Violaxanthin

Colourant

161(e)

SR

Xanthan gum

Natural stabiliser and thickening agent

415

SR

Xylitol

Sweetener

-

ZR

Yellow 2G

Colourant - yellow pigment derived from coal tar used as substitute for saffron

-

SR

* ZR if sold in retail packs for home culinary use as a salt substitute.