Tribunal Rules Nitrous Oxide Not Zero-Rated Food in Telamara VAT Case

• The tribunal ruled that Nitrous Oxide used in culinary applications is not zero-rated as food.
• Nitrous Oxide lacks nutritional value and is considered a food additive, not food.
• The appeal by Telamara Limited was dismissed, and the gas was deemed standard rated.
• The case highlights the complexity of defining what constitutes food for VAT purposes.
• Businesses dealing with food-like products should review their VAT treatment.

Source: marcusward.co

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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