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Written question asked by Lord Christopher (Labour), in the House of Lords. It was answered by Lord McKenzie of Luton (Labour) on Wednesday, 12 October 2005.


Linseed Oil

Question
Why United Kingdom produced linseed oil which has a high concentration of essential fatty acid Omega 3 is subject to value added tax when non-United Kingdom developed linseed oil which has no comparable Omega 3 content is not.
Answer

Food for human consumption is generally VAT zero-rated. Linseed oil is not considered to be food for human consumption and is always VAT standard-rated regardless of its Omega-3 content.


Secondary information

Type
Written question
Reference
1527; 674 c97WA
Session
2005-06
Subjects
VAT Linseed oil
Link
View this Written question on www.publications.parliament.uk