United Kingdom Aphrodisiacs can be food and therefore VAT free. The fact that consumption of the product may have positive effects on the sexual desire of the person ingesting it is irrelevant. 29 April 202290 views1 min read A VAT Did you know? Source: marcusward.co Rate HMRC Guidance: Complete your VAT Return to account for import VAT Plastic Packaging Tax (PPT) – Key questions and answers