Telamara Ltd v Revenue and Customs (VALUE ADDED TAX - zero rating - whether nitrous oxide for culinary use is food of a kind for human consumption)(Rev1) [2025] UKFTT 1123 (TC) (16 October 2025)

Telamara Ltd v Revenue and Customs (VALUE ADDED TAX - zero rating - whether nitrous oxide for culinary use is food of a kind for human consumption)(Rev1) [2025] UKFTT 1123 (TC) (16 October 2025)

Nitrous oxide supplied in cream chargers is not 'food of a kind used for human consumption' within the meaning of Item 1 Group 1 Schedule 8 VATA 1994. It is a gas, not eaten or drunk, with no nutritional value, used solely as a processing aid or propellant, and does not alter the food itself. Therefore, its supply...

Source-derived case information.

Citation
[2025] UKFTT 1123
Parties
Appellant: Telamara Limited; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
16 October 2025
Procedural Posture
VAT Appeal / First Tier Tribunal (tax Chamber) Judgment
Outcome
Appeal dismissed
Legal Topics
Value Added Tax, Zero Rating, Food for Human Consumption, Food Additives, Standard Rating
Tax Law Value Added Tax Zero Rating Food for Human Consumption Food Additives Standard Rating

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Parties

Telamara Limited

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

VAT Appeal / First Tier Tribunal (tax Chamber) Judgment

Legal Issues

  1. 1 Whether nitrous oxide (N2O) for culinary use supplied in cream chargers is 'food of a kind used for human consumption' under Item 1 Group 1 Schedule 8 VATA 1994 and thus zero rated for VAT purposes.

Ratio Decidendi

Nitrous oxide supplied in cream chargers is not 'food of a kind used for human consumption' within the meaning of Item 1 Group 1 Schedule 8 VATA 1994. It is a gas, not eaten or drunk, with no nutritional value, used solely as a processing aid or propellant, and does not alter the food itself. Therefore, its supply is standard rated for VAT purposes.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed. The VAT assessments issued by HMRC stand.