Diet supplements in a form not normally used as food in themselves are standard-rated, for example glucose, dextrose and Horlicks tablets.

In Nature’s Balance Ltd [1995] BVC 1,490, the tribunal decided that a dietary supplement consisting of edible micro-algae compressed into tablet form was not food, even though the natural dried product might be as food. The tribunal described dietary supplements as ‘no doubt good for you but not themselves food’.

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