- Cold takeaway food and drink is zero-rated for VAT, except for certain items like crisps and sweets
- Hot food for consumption off premises is taxable at the standard rate
- Pasties, sausage rolls, and pies are VAT-free if not kept warm, but taxable if kept hot
- Sandwiches are zero-rated unless heated for a customer
- Freshly baked bread is VAT-free, while rotisserie chicken is taxable if served hot
- Takeaway food like fish and chips is always subject to VAT
- Catering services are always subject to VAT, regardless of the type of food provided
- There may be products that fall on the borderline between hot and cold for VAT purposes.
Source: marcusward.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
