Turmeric shots were zero rated as a food

The taxpayer a company formed by the professional footballer Thomas Robson-Kanu and his father sold different brands of 60ml shots including raw turmeric and beetroot. The products are sourced from farms in Peru – the turmeric roots are hand-prepared crushed and pumped to extract liquid. There is no added sugar or sweeteners and each shot has only 23 calories.

The taxpayer claimed that the shots were intended to give health benefits providing ‘natural raw nutrition to support and aid optimum health’ so qualified as zero-rated food. Referring to the test in Bioconcepts Ltd (VTD 11287) HMRC claimed the shots were beverages that were consumed to fortify and give pleasure and should be standard rated.

The taxpayer appealed.

VATA 1994 Sch 8 Group 1 zero rates most food and drink but there is an exception at Item 4 for ‘other beverages (including fruit...