Update March 3, 2021: Additional information about government legislating to extend the temporary reduced rate of VAT
Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
Contents
- Detail
- 1. Catering and takeaway food
- 2. Catering
- 3. Premises
- 4. Hot takeaway food and drink
- 5. Accounting for VAT
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
As announced at budget 2021, the government will be legislating to:
- extend the temporary reduced rate of VAT of 5% until 30 September 2021
- prepare for a new rate of 12.5% from 1 October 2021 to 31 March 2022
The supplies to which the temporary reduced rates will apply remain the same.
