A UK tribunal has ruled that Minerva’s collagen-based drinks should be classified as beauty supplements rather than food products. The decision follows a dispute with HM Revenue and Customs (HMRC) over the appropriate classification for VAT purposes.
Minerva, founded in 2009 by Tony Sanguinetti, developed its range of collagen drinks after Sanguinetti’s interest in anti-ageing led him to research similar products in Japan. The company’s first collagen drink, Gold Collagen Pure, was launched in the UK in 2011 and has since become the country’s best-selling collagen beverage. The drinks contain hydrolysed collagen derived from marine sources such as fish scales, and bovine sources, including cow skin and hides.
The tribunal examined whether these products should be considered food for human consumption or supplements. While collagen is the most abundant protein in the human body and is known to decrease with age—resulting in changes to skin, joints, and hair—the nature of Minerva’s drinks led to differing interpretations.
HMRC argued that the products are primarily marketed and consumed for their cosmetic and anti-ageing benefits rather than as sustenance. They emphasized that Minerva promotes the collagen drinks as “liquid beauty supplements,” which are sold alongside other beauty products and not positioned within the food sections of retailers. The agency maintained that despite containing nutritional elements such as protein, carbohydrates, vitamins, and minerals, consumers purchase the products mainly for their health and beauty effects.
The tribunal acknowledged that the collagen drinks do provide nutritional value, supplying a significant portion of daily protein requirements for both men and women. The products include ingredients offering vitamins and minerals, contributing to their nutritional profile. However, the court found that these factors alone were insufficient to classify the drinks as food. It noted that the products were not intended to substitute meals or snacks and were marketed differently from traditional food items.
The judge also highlighted that while collagen has been consumed historically in forms such as bone broth, Minerva’s products represent processed and condensed hydrolysed collagen in liquid supplement form. This distinction influenced the tribunal’s decision that the products are not “food of a kind used for human consumption” under applicable regulations.
Tony Sanguinetti told the tribunal that the company accepted the initial customs code and VAT treatment due to anxiety about customs clearance and the absence of comparable products in the UK at the time. Since then, Minerva has expanded its collagen-based offerings and gained visibility in the beauty market, including serving as an official supplier of supplements to London Fashion Week.
Ultimately, the tribunal upheld HMRC’s classification, determining that Minerva’s collagen drinks should be regarded as beauty supplements, not food items, for the purposes of tax and regulation.