Telamara Limited v The Commissioners for HMRC

Telamara Limited v The Commissioners for HMRC

Nitrous oxide in cream chargers is not 'food of a kind used for human consumption' because it is a gas, not eaten or drunk, is not nutritious, and does not alter the food itself but only its form. Its classification as a food additive and food grade status does not make it food for VAT purposes. The supply is therefore standard rated for VAT.

Parties
Appellant: Telamara Limited; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
11 November 2025
Procedural Posture
Tax Appeal / First Tier Tribunal Judgment
Outcome
Appeal dismissed
Legal Topics
Value Added Tax, Zero Rating, Food Law, VAT Classification
Tax Law Value Added Tax Zero Rating Food Law VAT Classification

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Parties

Telamara Limited

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / First Tier Tribunal Judgment

Legal Issues

  1. 1 Whether nitrous oxide for culinary use (in cream chargers) is 'food of a kind used for human consumption' for VAT zero rating purposes

Ratio Decidendi

Nitrous oxide in cream chargers is not 'food of a kind used for human consumption' because it is a gas, not eaten or drunk, is not nutritious, and does not alter the food itself but only its form. Its classification as a food additive and food grade status does not make it food for VAT purposes. The supply is therefore standard rated for VAT.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed. The VAT assessments stand.