- Cold takeaway food and drink is generally zero-rated for VAT
- Sale of certain food is zero-rated, but catering supplies are taxable at the standard rate
- Definition of catering includes supply of hot food for consumption off premises
- Disputes over what food is considered “hot” for VAT purposes
- Different VAT treatment for pasties, sandwiches, bread, rotisserie chicken, takeaways, and catering
- Food that is hot can sometimes be treated as cold for VAT purposes
Source: deeksvat.co.uk
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.
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