- The FTT dismissed Telamara Ltd’s appeal against VAT on nitrous oxide used in cream chargers.
- Nitrous oxide was not considered food for human consumption under VAT law.
- The gas is used for whipping cream but has no nutritional value.
- The FTT concluded nitrous oxide is a food additive, not food.
- Chargers containing nitrous oxide are subject to standard VAT rates.
Source: claritaxnews.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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