Find out which types of food are zero-rated and which are standard-rated for VAT purposes.
As announced at Budget 2021, the government extended the reduced rate for tourism and hospitality. This is effective at a reduced rate of VAT of:
- 5% until 30 September 2021 and
- 12.5% from 1 October 2021 to 31 March 2022
The supplies to which the temporary reduced rates will apply remain the same.
From 1 October all references within this notice to a rate of 5% applicable should be read as 12.5%.
Contents
- Detail
- 1. Overview
- 2. General VAT liability rules
- 3. General food products
- 4. Specialised products
- 5. Products used in commercial food manufacture
- 6. Mixed supplies: mixtures, promotional linked items and packaging
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How we use your information
