Collagen drinks are not “food” for VAT purposes

The FTT has released its decision in Minerva Research Labs Ltd v HMRC, dismissing the taxpayer’s appeal. The FTT applied a multifactorial assessment to conclude that the collagen drinks under appeal were not “food” and therefore should be standard rated. Even though the products were palatable and nutritious, the marketing as beauty products, and customers purchasing them for cosmetic and anti-ageing benefits outweighed those factors.

The decision can be found here Minerva Research Labs Ltd v HMRC [2026] UKFTT 1320 (TC).

Sarah Black acted for HMRC.