Bottle Science’s bottled collagen skincare product, Skinade, fought at the First Tier Tribunal (FTT) for its product to be VAT exempt after an error correction notice for £1.3m was refused by HMRC.

On 17 November 2020, the appellant submitted the error correction notice for overdeclared tax between 2016 and 2020. The appeal by Bottle Science was due to the company believing the product should be zero-rated as food under Group 1, Schedule 8 of the Value Added Tax Act 1994 (VATA).